Some aspects of behavioral finance in the assessment of business
Автор: Kosorukova I.V.
Журнал: Имущественные отношения в Российской Федерации @iovrf
Рубрика: Судебная практика
Статья в выпуске: 8 (143), 2013 года.
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The author examines the impact of behavioral finance business value in forecasting cash flows and the discount rate discounted cash flow method of the income approach. We formulate a change in the assumptions of the generalized behavioral model of valuation of assets. Indicated by the actual evidence of such patterns of behavioral finance as cognitive dissonance, and the presence of the aggregate processing errors in forecasting macroeconomic indicators.
Behavioral finance, cost of business, income approach, discount rate, discounted cash flow
Короткий адрес: https://sciup.org/170172610
IDR: 170172610