Professional paper

FORENSIC CHALLENGES IN COMPANY VALUATION

Dragan Mikerević

Abstract

A report on the valuation of a property, company, bank or other entity may
cause some of the interested parties to have certain doubts that a reasonable
valuation was not made in the process. At the same time, it is possible that in
the valuation process, in addition to the object of the valuation, the purpose of
the valuation and the role of the authorized appraiser in the valuation process
were not respected. Accordingly, the paper indicates the elements that should
be in the function of understanding forensic accounting in the valuation
process, which is a part of business forensics. In this sense, two critical
parameters in valuation are indicated: discount rates and growth rates in the
residual, which have a high degree of correlation with the appraised value.

Keywords

forensics, forensic accountant, valuation, discount rate, growth rate, fraud, damage.

Hrčak ID:

336272

URI

https://hrcak.srce.hr/336272

Publication date:

6.10.2025.

Article data in other languages: croatian

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