Comparative Approach and Risk Factors in Business Valuation of Shares in Non-Public Companies

• Date: 2025
• Main Authors: Iliychovski, Svetoslav, Filipova, Teodora, Petrova, Mariana
• Format: Article
• Language: English
• Published: Dr. Viktor Koval 2025
• Subjects: comparative approach; share value; non-public company; business valuation; minority interest.
• Online Access: https://ees-journal.com/index.php/journal/article/view/291
• Journal Title: Economics Ecology Socium

Introduction. This study examines the methodological considerations involved in applying the comparative approach and incorporating risk factors when assessing shares in the capital of non-public companies. The lack of open market information significantly complicates the objective assessment of the...