Valutazione economica di aziende, ASA e asset aziendali. Riflessioni metodologiche, criticità, problemi apert

The economic valuation of business combinations and assets continues to attract the attention of the academic and professional world. The explicit reference to the growing complexity of business phenomena stimulates new methodological concerns that redefine the prevailing approaches and open-up new methodological insights. On this basis, critical observations and new proposals for the interpretation of the economic evaluation process, the concept of economic value and the tools for the evaluation in complex contexts are developed. In particular, an innovative framework is introduced and new concepts are conceived around the idea of the "stratification of the economic value” to systematically address the complexity of economic evaluation.