Are Business Valuators Biased? A Psychological Perspective on the Causes of Valuation Disputes

Autor:	Niek Strohmaier, J.A.A. Adriaanse, Jean-Pierre van der Rest, Marc J. R. Broekema
Rok vydání:	2020
Předmět:	050208 finance Actuarial science 05 social sciences TheoryofComputation_GENERAL ComputingMilieux_LEGALASPECTSOFCOMPUTING Experimental and Cognitive Psychology Cognitive bias Business valuation Fair value 0502 economics and business Economics 050207 economics Finance Valuation (finance)
Zdroj:	Journal of Behavioral Finance, 23(1), 23-42
ISSN:	1542-7579 1542-7560
DOI:	10.1080/15427560.2020.1821687
Popis:	Business valuations of the same company made by different valuators frequently diverge, resulting in lengthy and costly disputes. This paper takes a novel approach in explaining inconsistencies in ...
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_dedup___::be1e29d8b533349fd71abfc3a632630c https://doi.org/10.1080/15427560.2020.1821687 Zobrazit plný text záznamu