Clean surplus model in equity valuation and financial data quality control

• Authors: Jarosław Cwyl

Abstracts

EN

The article deals with the valuation of equity, in particular of shares that cannot be valued on the basis of market data. The clean surplus model is one of the models that allows the valuation of shares that are not marketable. The article presents the role of accounting and theoretical foundations, as well as the concept and assumptions of the clean surplus model. The model is related to financial research. In addition, the model can be used to confirm the reliability of the figures.

Keywords

EN

surplus; model; valuation; shares; cost of capital

• Publisher: Instytut Naukowo-Wydawniczy "SPATIUM"
• Journal: Central European Review of Economics & Finance
• Year: 2022
• Volume: 40
• Issue: 5
• Pages: 23-35

Dates

published

2022

Contributors

author

Jarosław Cwyl

• Kazimierz Pulaski University of Technology and Humanities in Radom

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Identifiers

DOI

10.24136/ceref.2022.018

Biblioteka Nauki

16729742