Efectele contextelor economice asupra valorii globale a companiei

Abstract

Under the influence of the specific circumstances of the current period created by economic, social and political characteristics, as well as the influence of globalization and digitalization, accurate and timely information is becoming "currency", especially in the context of business valuation. The value of companies is reflected and influenced in financial statements by various factors specific to each economic context. The aim of this paper is to analyze, through the literature, the perception of company value in the three economic contexts: industrial, knowledge and digital. The research results have materialized in a synthesis of the features influencing the value of companies in the industrial and knowledge economy periods, and continues in the current period of the digital economy, thus completely changing the valuation requirements for market participants. Also, through the bibliometric analysis, the results draw attention to the need to update the requirements of company valuation and, consequently, the need for continuous training of professionals responsible for determining the value of companies. CZU: 001.811:657.92; JEL: M40, M41