The Journal of Accounting and Management, Vol 2, No 1 (2012)

Abstract

Market value is a representation of exchange value, that amount of money that a property would bring if it were offered for sale on a free market, at the evaluation date, as required to meet the definition of market value. At one point a company may have a market value superior or inferior to its accounting value. If raising the capital investors considers this as benchmark for future investment. Through this work, I plan to demonstrate methods to estimate market value and its practical uses.