Accounting additional competitive advantages of public companies when estimating the cost of their shares

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The author considers the changes made to the corporate legislation concerning the strengthening of the role of corporate governance. In particular, it analyzes the issues of investors obtaining information from the issuer, their participation in regulating major transactions, taking these points into account when assessing the value of shares, their reflection in federal valuation standards and standards and rules of self-regulating organizations of appraisers. Makes a conclusion on the need to take into account in the calculations of the value of the company’s shares the additional competitive advantages that they receive by ensuring effective control over their activities by shareholders and other interested parties.

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Valuation of shares of public companies, corporate governance standards, corporate governance mechanisms, additional competitive advantages of the company, corporate management accounting when calculating the value of shares and business

Короткий адрес: https://sciup.org/170173032

IDR: 170173032   |   DOI: 10.24411/2072-4098-2019-10204

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