Proceedings of the 2022 7th International Conference on Financial Innovation and Economic Development (ICFIED 2022)

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Valuation Methods in Case of Merges and Acquisitions: A Review

Authors
Xiangxiang Hua, Yue Shaob, Y.Shao15@student.liverpool.ac.uk, Yunwen Xuc, yunwen.Xu@warwick.ac.uk
aSchool of Business, Hunan Agriculture University, Changsha, 410000, China
bComputer Science department, University of Liverpool, Liverpool, L69 3BX, UK
cSchool of Business, University of Warwick, Coventry, CV4 7AL, UK
*

These authors contributed equally.

Corresponding author. E-mail: Xx.Hu@stu.hunau.edu.cn
Corresponding Author
Xiangxiang Hu
Available Online 26 March 2022.
DOI
10.2991/aebmr.k.220307.490How to use a DOI?
Keywords
“Business valuation”; “Financial management”
Abstract

Mergers and acquisitions play an important role in business valuation, which will lead to the difference of business value selection. Therefore, this paper narrows the scope of business valuation to three specific methodological fields and conducts a literature review analysis of asset-based, income/earnings-based, and cash flow-based methods. Meanwhile, the application performance, applicability and limitations are evaluated as well. It was found that most of studies were theoretical and lacked empirical evidence. Although some studies provide empirical evidence, they lack generality and further demonstration of the subdivision valuation method. To a certain extent, this paper fills in the research gap of business valuation segmentation in the case of mergers and acquisitions, draws a conclusion that can eliminate regionalism and promotion, and also provides some follow-up research directions for those who need to make relevant decisions.

Copyright
© 2022 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article under the CC BY-NC license.

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Volume Title
Proceedings of the 2022 7th International Conference on Financial Innovation and Economic Development (ICFIED 2022)
Series
Advances in Economics, Business and Management Research
Publication Date
26 March 2022
ISBN
978-94-6239-554-1
ISSN
2352-5428
DOI
10.2991/aebmr.k.220307.490How to use a DOI?
Copyright
© 2022 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article under the CC BY-NC license.

Cite this article

risenwbib
TY  - CONF
AU  - Xiangxiang Hu
AU  - Yue Shao
AU  - Yunwen Xu
PY  - 2022
DA  - 2022/03/26
TI  - Valuation Methods in Case of Merges and Acquisitions: A Review
BT  - Proceedings of the 2022 7th International Conference on Financial Innovation and Economic Development (ICFIED 2022)
PB  - Atlantis Press
SP  - 3006
EP  - 3010
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.220307.490
DO  - 10.2991/aebmr.k.220307.490
ID  - Hu2022
ER  -