Unveiling Valuation Dynamics: A Comparative Perspective on India and the Global Arena
DOI:
https://doi.org/10.33516/maj.v59i2.26-32pKeywords:
No keywords.Abstract
This article presents a comprehensive comparative analysis of valuation practices across India, USA, UK, Germany, Brazil, South Africa, and Australia. It delves into various facets including regulatory frameworks, valuation methodologies, integration of non-financial metrics, standardisation of valuation practices, training and accreditation requirements, adoption of technological tools, implications for investors, businesses, and policymakers, the challenges and limitations inherent in these diverse valuation landscapes.
Downloads
Downloads
Published
How to Cite
Issue
Section
References
Damodaran, A. (2012). “Investment Valuation: Tools and Techniques for Determining the Value of Any Asset”. Wiley.
Fernandez, P. (2020). “Valuation Methods and Shareholder Value Creation”. Academic Press.
Koller, T., Goedhart, M., & Wessels, D. (2020). “Valuation: Measuring and Managing the Value of Companies”. Wiley.
Palepu, K. G., & Healy, P. M. (2012). “Business Analysis and Valuation: Using Financial Statements”. Cengage Learning.
Penman, S. H. (2012). “Financial Statement Analysis and Security Valuation”. McGraw-Hill Education. 6. Securities and Exchange Board of India (SEBI). www. sebi.gov.in
Ministry of Corporate Affairs. www.mca.gov.in
Financial Accounting Standards Board (FASB). www. fasb.org
Institute of Chartered Accountants of India (ICAI). www.icai.org
U.S. Securities and Exchange Commission (SEC). www.sec.gov
American Institute of Certified Public Accountants (AICPA). www.aicpa-cima.com
Financial Reporting Council (FRC). www.frc.org.uk
BaFin (Federal Financial Supervisory Authority). www.bafin.de
Comissão de ValoresMobiliários (CVM). www.cvm. gov.br
Independent Regulator Board for Auditors (IRBA). www.irba.co.za
Financial Sector Conduct Authority (FSCA). www. fsca.co.za
Australian Securities and Investments Commission (ASIC). www.asic.gov.au
German Accounting Standards Committee (GASC). www.drsc.de/en
Comitê de Pronunciamentos Contábeis (CPC). www. cpc.org.br
South African Institute of Chartered Accountants. www.saica.co.za
Australian Accounting Standards Board (AASB). www.aasb.gov.au
International Financial Reporting Standards (IFRS) Foundation. www.ifrs.org
International Accounting Standards Board (IASB). www.iasplus.com/en
CFA Institute. www.cfainstitute.org
International Valuation Standards Council (IVSC). www.ivsc.org
The European Group of Valuers’ Associations (TEGoVA). www.tegova.org
European Financial Reporting Advisory Group (EFRAG).www.efrag.org
American Society of Appraisers (ASA). www. appraisers.org
Royal Institution of Chartered Surveyors (RICS). www.rics.org
National Association of Certified Valuators and Analysts (NACVA). www.nacva.com
Ernst & Young Global Limited. www.ey.com/en_gl
PricewaterhouseCoopers International Limited. www. pwc.com/gx/en
McKinsey & Company. www.mckinsey.com
Free Sample
Editorial Policy
