| Abstract [eng] |
The aim of this Master's thesis is to identify the values of companies of different sizes listed on the NASDAQ OMX Baltic States by applying appropriate valuation methods, identifying the appropriateness of value methods for companies of different sizes. The size of the company is determined by the ratio of sales to employees. The value of the company can be determined by a number of methods, the main groups of which are: comparative, income, restorative and financial statements, but the methods of comparison and financial reporting approach are chosen in this work. Finally, the results of the study revealed that the hypothesis - “The methods of valuing the value of a company for small enterprise groups is more appropriate than for medium and large enterprise size groups” has been partially confirmed. According to the study, the method of the Comparative Approach method has been found to be more suitable for small businesses. Based on the Financial Reporting Methods Group, it was found to be equally suitable for small and medium-sized enterprise groups. |
