Use of Analytical Hierarchy Process (AHP) to identify the preference of accounting experts regarding the company valuation method in accounting expertise

This article aimed to show the preferences of accounting experts as to the choice of the corporate valuation method in accounting expertise, as well as the main criteria, quantified on the basis of a multi-criterion method, called Analytic Hierarchy Process (AHP). In the theoretical framework, the r...

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Bibliographic Details
Published in:Revista de educação e pesquisa em contabilidade 2016-03, Vol.10 (1)
Main Authors: Claudio Roberto Caríssimo, Marcia Athayde Moreira, Martinho Maurício Gomes de Ornelas, Jersone Tasso Moreira Silva
Format: Article
Language:English
Subjects:
AHP
Apuração de haveres
Avaliação de sociedades
Perícia contábil
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Summary:This article aimed to show the preferences of accounting experts as to the choice of the corporate valuation method in accounting expertise, as well as the main criteria, quantified on the basis of a multi-criterion method, called Analytic Hierarchy Process (AHP). In the theoretical framework, the relationship between forensic accounting and company valuation was assessed, in which the expert procedure is called inventory of assets. The main methods of business valuation and the Determination Report were presented, which is a particular procedure by the Brazilian judicial power that shows the assets at market value, liabilities at present value and goodwill. The use of AHP proved to be fit for the research, showing the preference of accounting experts for the Determination Report with Discounted Cash Flow (ABDFC), with 62.66%. Among the criteria for the choice of the corporate valuation method, continuity obtained the highest percentage with 46.13%.
ISSN:1981-8610
DOI:10.17524/repec.v10i1.1333