MODERN APPROACHES TO BUSINESS VALUATION AND THEIR APPLICATION IN UZBEKISTAN
Keywords:
business value, company, valuation, discounted cash flow, market approach, corporate governance.Abstract
This paper examines the theoretical foundations of business valuation, the characteristics of the income, market, and cost approaches, and the issues involved in applying these approaches to enterprises in Uzbekistan. The factors affecting the reliability of valuation results are systematized, and an improved approach is proposed based on the integrated consideration of financial forecasts, the discount rate, market data, and the quality of corporate governance.
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