Examinando por Materia "Valor residual"

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    Impacto del cálculo del EVA residual en la metodología de valoración de empresas por EVA
    (Universidad EAFIT, 2021) Ochoa Taborda, Carlos Alberto; Romero Osorio, Jhonny Enrique; Gómez López, Juan Felipe
    The objective of this work is to carry out a literature review of the existence of the calculation of a residual EVA in the valuation methodology of the same name, in consideration of the fact that if this technique does not deduce such value it will always have a significant lag with respect to other valuation methodologies –for example, the valuation by discounted cash flows–, in which the residual value of free cash flows in the year +1 of the valuation exercise is obtained. Additionally, it analyzes the equivalence of the results with other methodologies and, failing that, proposes alternative ways of calculating the residual value in the EVA valuation methodology.