Số No.02 April (33)-2025 Journal of Finance & Accounting Research - Trang 76

Tóm tắt tiếng Việt:

English Summary:

Business valuation activities in business mergers and acquisitions (M&A) transactions are complex activities, requiring high accuracy and coordination of relevant parties. This activity is regulated by the legal system prescribed by the State. The legal framework and regulatory documents on valuation activities in general in Vietnam have been built relatively completely. However, with the complexity of M&A activities and the rapid development of economics and finance, while the legal system on valuation in M&A has not yet kept up with that complexity and development, leading to a number of inadequacies and limitations in this activity. To address those limitations and inadequacies, there needs to be appropriate solutions to improve the legal system to improve the quality of business valuation in M&A of businesses providing business valuation services. industry and the number of successful M&A transactions in Vietnam.

Từ khóa: law, business, business valuation; M&A.

Số lượt đọc: 7 - Số lượt tải về: 5

DOI Code: https://doi.org/10.71374/jfar.v25.i2.17