Innovation science and technologiy Том 2 № 1 (2026)
COMPANY VALUATION IN MERGERS AND ACQUISITIONS: A STRATEGIC AND GOVERNANCE-BASED APPROACH
Lee Illarion Georgievich
Аннотация
This article examines methodological approaches to company valuation in mergers and acquisitions froma strategic and governance-oriented perspective. Valuation is conceptualized as a dynamic decision framework thatinfluences negotiation behavior, governance design, and post-merger value realization rather than as a static financialestimate. The study argues that integrating valuation logic with managerial execution capacity and institutional constraintsenhances decision relevance and reduces the risk of value destruction in M&A transactions
company valuation, mergers and acquisitions, M&A methodology, strategic valuation, corporate governance, integration risk, decision-making framework
Источник метаданных: OAI-PMH архив журнала · Sindex не хранит полный текст, а даёт ссылку на источник.