Empresas estatais privatizadas: aspectos básicos do processo de avaliação

Authors

  • Valter Saurin UFSC - Florianópolis - SC

DOI:

https://doi.org/10.5007/%25x

Abstract

This paper demonstrates a conceptual model about valuation state owned enterprises to privatize, it emphasizes the importance of calculation the reference value. In the sequence is analyzed the relation between the evaluate value and the negotiated value, about the state owned enterprises privatized by federal government of Brazil from 1991 until 1997. KEYWORDS: Valuation; State owned enterprises; Reference value

Author Biography

Valter Saurin, UFSC - Florianópolis - SC

possui graduação em Administração Pública pela Universidade Federal de Santa Maria (1970), graduação em Administração de Empresas pela Universidade Federal de Santa Maria (1971), graduação em Ciências Econômicas pela Faculdade de Ciências Politicas e Economicas de Santa Maria (1967), graduação em Ciências Contábeis pela Universidade Federal de Santa Maria (1974), mestrado em Administração pela Universidade Federal do Rio Grande do Sul (1977) e doutorado em Administração de Empresas pela Fundação Getúlio Vargas - SP (1994). Atualmente é professor adjunto da Universidade Federal de Santa Catarina. Tem experiência na área de Administração, com ênfase em Administração Financeira Corporativa e de Instituições de Ensino Superior, atuando principalmente nos seguintes temas: avaliação de empresas, ensino de finanças.

Mais informações: Currículo Lattes - CNPq.

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Published

1999-01-01

How to Cite

Saurin, V. (1999). Empresas estatais privatizadas: aspectos básicos do processo de avaliação. Revista De Ciências Da Administração, 1(2), 9–24. https://doi.org/10.5007/%x

Issue

Ano 1 - Número 2 - Agosto de 1999

Section

Articles

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