Use of Analytical Hierarchy Process (AHP) to identify the preference of accounting experts regarding the company valuation method in accounting expertise

Abstract

This article aimed to show the preferences of accounting experts as to the choice of the corporate valuation method in accounting expertise, as well as the main criteria, quantified on the basis of a multi-criterion method, called Analytic Hierarchy Process (AHP). In the theoretical framework, the relationship between forensic accounting and company valuation was assessed, in which the expert procedure is called inventory of assets. The main methods of business valuation and the Determination Report were presented, which is a particular procedure by the Brazilian judicial power that shows the assets at market value, liabilities at present value and goodwill. The use of AHP proved to be fit for the research, showing the preference of accounting experts for the Determination Report with Discounted Cash Flow (ABDFC), with 62.66%. Among the criteria for the choice of the corporate valuation method, continuity obtained the highest percentage with 46.13%.

Keywords

• Avaliação de sociedades
• Perícia contábil
• Apuração de haveres
• AHP