Corporate Valuation and Its Role in Financial Decision-Making

Corporate valuation is one of the most essential tools in financial analysis, aiming to estimate the intrinsic value of firms. The purpose of this study is to examine the main valuation approaches and analyze their application in investment decision-making. The central research question addresses which valuation methods provide a more accurate estimate of firm value. The importance of this topic lies in reducing investment risk and improving capital allocation efficiency. The research method is descriptive-analytical, and data have been collected through a library-based approach and review of academic sources. The findings indicate that no single valuation method is sufficient on its own. Instead, combining different approaches—particularly discounted cash flow models and relative valuation techniques—can enhance accuracy and lead to more reliable financial decisions.

کلیدواژه ها:

Valuation ، Intrinsic Value ، Discounted Cash Flow ، Financial Ratios ، Investment Decision-Making