Author(s)

Feng Jiang, Rusong Xie, Xiaowei Li

Corresponding Author

Feng Jiang

ABSTRACT

The enterprise-specific risk refers to the individual risk that an individual company has in addition to market risk and system risk, and the enterprise-specific risk coefficient is one of the commonly used calculation variables in the enterprise value assessment return method model. The evaluation method of the special risk coefficient of an enterprise is an important and difficult problem faced by the theoretical and practical circles of enterprise value evaluation for a long time, but it has long lacked sufficient attention. Therefore, this paper combines the current academic research results and practical experience to sort out the influencing factors, evaluation methods and current practice status of the company's specific risk coefficient, with a view to supplementing the research on the specific risk of the enterprise, and provide reference for relevant scholars f and practitioners in this field in the future.

KEYWORDS

Enterprise Value Assessment, Enterprise Specific Risk Coefficient, Enterprise Specific Risk Evaluation