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Create Fair Value in Related Parties

Author

Listed:
  • Kalina Kavaldjieva

    (University of National and World Economy, Sofia, Bulgaria)

Abstract

The main goal of all governing bodies is to make correct management decisions, which are legal and show efficient and good management of enterprises. In the case of transactions between related parties, it is necessary to derive their fair value. The purpose of the research in the present study is to determine the influence of different methods for deriving fair value. The research thesis is that improving the understanding of the application of the various valuation methods would lead to a more correct and reliable determination of the fair value in the presence of related parties, which in turn would lead to more justified and more adequate management decisions.

Suggested Citation

  • Kalina Kavaldjieva, 2023. "Create Fair Value in Related Parties," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 3, pages 139-163, August.
    • Handle: RePEc:nwe:natrud:y:2023:i:3:p:139-163
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    File URL: https://unwe-research-papers.org/bg/journalissues/article/10660
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    More about this item

    Keywords

    related parties; evaluation; fair value; market price; risk; profit;
    All these keywords.

    JEL classification:

    • G10 - Financial Economics - - General Financial Markets - - - General (includes Measurement and Data)
    • G12 - Financial Economics - - General Financial Markets - - - Asset Pricing; Trading Volume; Bond Interest Rates
    • K25 - Law and Economics - - Regulation and Business Law - - - Real Estate Law

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