Analogue valuation of micro companies belonging to the retail sector in Mexico using key financial indicators
by Edgar Mauricio Flores Sánchez; Axel Rodríguez Batres; Javier Antonio Flores Delgado; Joaquin Bernardo Varela Espidio
International Journal of Economics and Accounting (IJEA), Vol. 10, No. 1, 2021

Abstract: The micro companies are economic units of great importance for the social and economic development of any country or region, specifically in Mexico, the micro companies focused on the retail sector stand out due to the number of units and the jobs they provide. The valuation of companies offers a variety of tools to determine the value of these organisations for various purposes, specifically analogical valuation allows working in environments of scarcity of information in order to provide relevant conclusions about the value of the companies analysed. The multiple linear regression method was used to determine the value of the selected microenterprises as a dependent variable with respect to a series of independent variables obtained from key financial information contained in the financial statements of the companies belonging to the sample. The results allowed us to identify the variables that determine to a greater extent the value of microenterprises in retail trade in Mexico, providing an alternative method which contributes to an improvement in the business decision making of all the interested groups.

Online publication date: Tue, 02-Feb-2021

The full text of this article is only available to individual subscribers or to users at subscribing institutions.

 
Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.

Pay per view:
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.

Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Economics and Accounting (IJEA):
Login with your Inderscience username and password:

Username:        Password:          Forgotten your password?

Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.

If you still need assistance, please email subs@inderscience.com