Uma proposta para a avaliação da empresa em condições de risco com base no modelo de Ohlson
DOI:
https://doi.org/10.1590/S1519-70772003000200004Keywords:
Ohlson's model, company valuation, risk conditionsAbstract
This study proposes a random equity valuation model that allows for the valuation of a company in risk conditions and the definition of methodological criteria for quantifying the variables used in the valuation process. The proposed model studies the effect of randomness on the income-equity binomial and its consequences for company value, using information from the financial statements together with the cost of own capital. To obtain the value of the companies that were chosen, an exploratory study is developed and, due to the random characteristics of the model, the resulting valuation leads to an average value and a standard deviation, defining an interval of values and not one single value, which enriches the valuation process.Downloads
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