Tulajdonosi értékmaximalizálás versus érintett elmélet menedzsment irodalmakban megjelent megközelítései
The study identifies two approaches in firm valuation published in relevant management literature. One of them is the shareholder value maximization which is applied in countries with characteristics of Anglo-Saxon financial system. The other one is the stakeholder theory treated as a criticism to t...
Elmentve itt :
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| Dokumentumtípus: | Cikk |
| Megjelent: |
2017
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| Sorozat: | Taylor : gazdálkodás- és szervezéstudományi folyóirat
9 No. 1 |
| Kulcsszavak: | Vállalat - elmélet, Vállalati gazdálkodás |
| Online Access: | http://acta.bibl.u-szeged.hu/48098 |
| Tartalmi kivonat: | The study identifies two approaches in firm valuation published in relevant management literature. One of them is the shareholder value maximization which is applied in countries with characteristics of Anglo-Saxon financial system. The other one is the stakeholder theory treated as a criticism to the first one in the related literature, is mainly used in countries with characteristics of continental financial system. The analysis is based on the connection that corporate value creation and thus the fundamental goal of the firm differs according to the two approaches. The main objective of this article is to describe the theoretical and practical features of this two models, and to identify the differences and also to reveal the main reasons for the differences. |
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| Terjedelem/Fizikai jellemzők: | 62-69 |
| ISSN: | 2064-4361 |