COMPANY VALUATION IN MERGERS AND ACQUISITIONS: A STRATEGIC AND GOVERNANCE-BASED APPROACH
DOI:
https://doi.org/10.5281/zenodo.18278109Keywords:
company valuation, mergers and acquisitions, M&A methodology, strategic valuation, corporate governance, integration risk, decision-making frameworkAbstract
This article examines methodological approaches to company valuation in mergers and acquisitions from
a strategic and governance-oriented perspective. Valuation is conceptualized as a dynamic decision framework that
influences negotiation behavior, governance design, and post-merger value realization rather than as a static financial
estimate. The study argues that integrating valuation logic with managerial execution capacity and institutional constraints
enhances decision relevance and reduces the risk of value destruction in M&A transactions
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