Stochastic Discounted Cash Flows

A Theory of the Valuation of Firms

Published Feb. 28, 2020 by Springer Cham.

ISBN:
978-3-030-37081-7
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This open access book discusses firm valuation, which is of interest to economists, particularly those working in finance. Firm valuation comes down to the calculation of the discounted cash flow, often only referred to by its abbreviation, DCF. There are, however, different coexistent versions, which seem to compete against each other, such as entity approaches and equity approaches. Acronyms are often used, such as APV (adjusted present value) or WACC (weighted average cost of capital), two concepts classified as entity approaches.

This book explains why there are several procedures and whether they lead to the same result. It also examines the economic differences between the methods and indicates the various purposes they serve. Further it describes the limits of the procedures and the situations they are best applied to. The problems this book addresses are relevant to theoreticians and practitioners alike.

3 editions

A Rigorous Review

This book reviews a particular method for valuing firms, one that prioritizes mathematical elegance and the primacy of financial data over all else. This is still the basis of nearly all valuation today, and from that perspective reading this book is important for those who want to get a handle on the fundamentals. There's quite a bit of math here, and a background in basic accounting principles and corporate finance will be helpful. Reading this also makes clear how brittle the field is - valuation is of course an empirical question, not a mathematic one. While the authors do present plausible theories for why one should incorporate certain information into valuations, there's literally zero validation. For those familiar with the field this is unsurprising, but given the growing power of data in every other field it is incredible that this otherwise data-hungry discipline would forget all of those lessons when …

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