Publicação
Modelling: From thermal comfort to firm value
| Resumo: | Purpose: investigate the firm value and present a model based in an ISO standard that is precisely and unequivocally defined and knowing that each standard is established to assist the industry and researchers by offering a uniform method of testing. Design/methodology/approach: The literature review allows to modelling firm value based on the thermal comfort theory and using a methodology of experimental analysis with accounting and market-oriented information from Euronext Lisbon firms. Findings: The model is expressed as function of the firm value and the investors' behaviour. It uses an algorithm that details the mathematical functions of economic effects, such as: operational, investment, financing, dividend, taxation and market policy that may affect firm value. Practical implications: the potential impact of the model shows the aggregation of natural sciences represented by physics and social sciences represented by accounting and the relation between them and, also, to promote the awareness of complexities involved in firm value. |
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| Autores principais: | Abreu, Rute |
| Outros Autores: | PRADO-LORENZO, José; MARTIN-JIMENEZ, Doroteo |
| Assunto: | Value analysis Modelling Accounting Thermal Comfort |
| Ano: | 2008 |
| País: | Portugal |
| Tipo de documento: | artigo |
| Tipo de acesso: | acesso aberto |
| Instituição associada: | Universidade Politécnica da Guarda |
| Idioma: | inglês |
| Origem: | Repositório Científico da Universidade Politécnica da Guarda |
| Resumo: | Purpose: investigate the firm value and present a model based in an ISO standard that is precisely and unequivocally defined and knowing that each standard is established to assist the industry and researchers by offering a uniform method of testing. Design/methodology/approach: The literature review allows to modelling firm value based on the thermal comfort theory and using a methodology of experimental analysis with accounting and market-oriented information from Euronext Lisbon firms. Findings: The model is expressed as function of the firm value and the investors' behaviour. It uses an algorithm that details the mathematical functions of economic effects, such as: operational, investment, financing, dividend, taxation and market policy that may affect firm value. Practical implications: the potential impact of the model shows the aggregation of natural sciences represented by physics and social sciences represented by accounting and the relation between them and, also, to promote the awareness of complexities involved in firm value. |
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