Identifying and categorizing the valuation models of start-ups using the Meta Synthesis method

Iranian Journal of Accounting, Auditing and Finance

مقالات آماده انتشار، پذیرفته شده، انتشار آنلاین از تاریخ 30 مهر 1401   

نوع مقاله: Original Article

شناسه دیجیتال (DOI): 10.22067/ijaaf.2022.78651.1220

نویسندگان

zohreh Arefmanesh¹؛ akram taftiyan^{* 2}؛ sara Darvishi Javanmardi³

¹Assistant Professor, Department of Accounting, Faculty of Economic, Management & Accounting , Yazd University , Yazd, Iran,

²Assistant Professor, Islamic Azad University, Yazd

³PhD student in accounting, Yazd Azad University, Yazd, Iran

چکیده

Today, due to the rapid growth of technology in the world and the tendency of companies towards startup companies, the evaluation issue is of special importance. In valuing startup companies, classifying valuation models into quantitative and qualitative methods is used, so the present study aims to identify and classify the valuation models of start-up companies using the meta Synthesis method. In this research, with a qualitative research approach and meta synthesis tools, which includes Wilson's seven steps, 162 of the findings of previous researches have been systematically evaluated and analyzed. In this regard, nine main categories and 63 sub-categories (code) were extracted from the texts of previous articles using meta synthesis qualitative analysis method and examined and weighted using Shannon Entropy analysis. As a result, an explanation of the classification of start-up value models in start-ups was extracted. According to findings the main categories extracted are: Quantitative valuation includes cost-oriented, market-oriented, revenue-oriented, and actual methods, and qualitative valuation include human capital, organizational capital, market-based assets, industrial structure, and quality techniques. The results of this study will greatly help better understand the valuation of start-ups from the perspective of venture capitalists and financial managers of companies to identify and categorize the valuation models of start-ups.

کلیدواژه‌ها

Meta synthesis qualitative approach؛ Valuation؛ Start-up companies؛ Technological dimension