(redirected from valuational)
Also found in: Dictionary, Thesaurus, Medical, Legal, Encyclopedia.


Determination of the value of a company's stock based on earnings and the market value of assets.
Copyright © 2012, Campbell R. Harvey. All Rights Reserved.


The process of determining how much an asset, company, or anything else is worth. Valuation is highly subjective, but it is easiest when one is considering the current value of tangible assets. For example, determining how much a willing buyer will pay a willing seller for a house right now is easier than determining the value of what a company's brand recognition might be in 10 years. Valuation is important in fundamental analysis, the practitioners of which usually consider a company's earnings to be indicative of its value.
Farlex Financial Dictionary. © 2012 Farlex, Inc. All Rights Reserved


A process for calculating the monetary value of an asset. Valuation is subjective and results in wide disparities for the values of most assets.
Wall Street Words: An A to Z Guide to Investment Terms for Today's Investor by David L. Scott. Copyright © 2003 by Houghton Mifflin Company. Published by Houghton Mifflin Company. All rights reserved. All rights reserved.


Valuation is the process of estimating the value, or worth, of an asset or investment.

Sometimes it means determining a fixed amount, such as establishing the value of your estate after your death. Other times, valuation means estimating future worth.

For example, fundamental stock analysts estimate the outlook for a company's stock by looking at data such as the stock's price-to-earnings (P/E), price-to-sales, and price-to-book (net asset value) ratios.

In general, a company with a high P/E is considered overvalued, and a company with a low P/E is considered undervalued.

Dictionary of Financial Terms. Copyright © 2008 Lightbulb Press, Inc. All Rights Reserved.


(1) The process of estimating the worth of something. (2) The estimated worth given to something.

The Complete Real Estate Encyclopedia by Denise L. Evans, JD & O. William Evans, JD. Copyright © 2007 by The McGraw-Hill Companies, Inc.
References in periodicals archive ?
Or, if there is no highest level but instead an infinite hierarchy, projects are those valuational commitments that, at every succeeding level, are positively valued.
A transformative politics of recognition and redistribution has to deal with several issues: an understanding of certain types of work as dirty, a division of labour that sustains the performance of such work by women of certain castes/class and a cultural valuational principle that determines that cleaning is women's work.
Finally, the assessment employs valuational selection.
Science is value-neutral; religion is essentially valuational.
Gandhian development: An exploration of the conceptual, structural, and valuational linkages.
As Dwight Waldo pointed out many years ago, our day-to-day thinking, talking, and writing--whether in universities or in the agencies of government--has important theoretical and valuational underpinnings and consequences.
For pluralism as for any serious position, the difference between (say) saving innocent lives and shedding innocent blood is part of the objective structure of the valuational universe.
[19] It is important to note that such a reduction of existential relations renders both logical and valuational relations ontologically inadmissible.
Shapiro asserted that "all biography has an ethical or valuational component, for there is no neutral way to script a life."(24) Biographies could be placed on a continuum between the poles at which people either supported or challenged people and institutions involved in the social and political control of the state.(25) One of the important differences was the effect of the techniques of oral history on the writing of contemporary history.
Understandably, in the last decade or more, a corps of scholars has underlined the poem's valuational and thematic mobility.
The conception of emotions and their conditions of appropriateness sketched here resemble the central features of David Wiggins's "sensible subjectivism." This view agrees with classical emotivism that in making value-judgments "there is nothing more fundamental than actually possible human sentiments,"(10) but it is not stuck at the emotivists' position where the occurrence of an emotional response is sufficient for ascribing a valuational predicate, for example, "fear worthy." Without trying to provide a strict definition or complete analysis of emotions, they can be further characterized as states of persons that form pairs with qualities in objects that typically evoke them, as certain properties produce fear.
A present interest in property qualifies for the exclusion only to the extent that it is Susceptible to valuational.(273) Although the donee may be entitled to the income from the trust, tile right to income is valueless if there is no realistic expectation that income will in fact be produced.(274)