Challenging issues of performing forensic economic examinations of reports on independent expert valuation of asset value
Keywords:
independent expert valuation, forensic economic examination of report, economic measurements, error, accuracy, reliability, uncertainty of valuation result.
Abstract
The article is dedicated to methodological principles of conducting forensic economic examinations of reports on economic measurements that are performed through methods of assets independent valuation. The Article Purpose is to stress challenging issues arising while forensic economic examinations to identify indicators of assets value obtained as a result of economic measurements through methods of assets independent valuation. The problematic issues of substantiation of the method of quantitative measurement of the degree of uncertainty concerning valuation results based on the probabilistic metrological approach that is rooted in application of the interval form of valuation results presentation are outlined. A comparative analysis of the requirements of national and international valuation standards for description of valuation results uncertainty is carried out. It has been demonstrated that when applying comparative and income approaches, indicators of uncertainty for requested confidence levels in the form of numerical values of the confidence interval limits can be established on the grounds of statistical processing of multiple data of market information series (in particular, adjusted single indicators of offers for sale or rental rate of such property). Peculiarities are presented and conditions of correctness for performing these economic measurements are formulated.
References
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Pozdniakov, Yu. V. (2021). Nevyznachenist rezultatu nezalezhnoi ekspertnoi otsinky [Uncertainty of the result of independent expert valuation] : monohrafiia. LAP Lambert Academic Publishing [in Ukrainian].
Pozdniakov, Yu. V., Lapishko, M. L. (2018). Kryterii vidboru ta veryfikatsii vykhidnykh danykh pry otsintsi nerukhomosti [Criteria for selection and verification of source data in real estate appraisal]. Magyar Tudomdnyos Journal. № 19 [in Ukrainian].
Pozdniakov, Yu. V., Lapishko, M. L. (2018). Vykorystannia kryteriiu maksymalnoi virohidnosti prodazhu pry vidbori danykh rynkovoi informatsii [Maximal sale probability criterion using for primary market information data selection]. Ekonomichni nauky. Seriia «Oblik i finansy». Vyp. 15 (57). DOI: 10.36910/6775-2707-87012018-15/57-21 [in Ukrainian].
Pozdniakov, Yu. V., Lapishko, M. L. (2019). Bahatorazovi nepriami ekonomichni vymiriuvannia yak metodolohichna osnova dlia vstanovlennia nevyznachenosti rezultatu otsiniuvannia vartosti [Multiple indirect economic measurements as methodological base for valuation results uncertainty degree determination]. Pryazovskyi ekonomichnyi visnyk. № 5 (16). DOI: 10.32840/2522-4263/2019-5-71 [in Ukrainian].
Pozdniakov, Yu. V., Lapishko, M. L. (2019). Koryhuvannia na masshtab obiekta otsinky z zastosuvanniam neliniinoho koreliatsiino-rehresiinoho analizu danykh doslidzhennia rynku [Valuation object size adjustment with the use of market data research nonlinear cross-correlation regressive analysis]. Ekonomichni studii. № 4 (26) [in Ukrainian].
Pozdniakov, Yu. V., Lapishko, M. L. (2020). Metodyka vyboru kilkosti ekonomichnykh vymiriuvan vartosti pry vstanovlenni stupenia nevyznachenosti rezultativ nezalezhnoi ekspertnoi otsinky [The method of choosing the number of economic measurements of value while establishing the degree of uncertainty of results independent expert valuation] / Suchasni pidkhody do sotsialno-ekonomichnoho, informatsiinoho ta naukovo-tekhnichnoho rozvytku sub’iektiv natsionalnoho hospodarstva : monohrafiia / za red. L. M. Savchuk, L. M. Bandorinoi. Dnipro [in Ukrainian].
Pozdniakov, Yu. V., Sadovenko, Yu. P. (2018). Kilkisna otsinka tochnosti vyznachennia vartosti obiektiv intelektualnoi vlasnosti [Quantitative estimation of intellectual property objects evaluation accuracy]. Ekonomika ta suspilstvo. № 19. DOI: 10.32782/2524-0072/2018-19-216 [in
Ukrainian].
Pozdniakov, Yu. V., Sadovenko, Yu. P. (2019). Zviazok koefitsiienta halmuvannia pid chas koryhuvannia na masshtab zi stupenem nevyznachenosti rezultatu otsinky vartosti aktyviv [Scale factor relationship with assets valuation result uncertainty degree at object size adjustment]. Naukovyi visnyk Mizhnarodnoho humanitarnoho universytetu. Seriia: Ekonomika i menedzhment. Vyp. 41. Ch. 1. DOI: 10.32841/2413-2675/2019-41-14 [in Ukrainian].
Pozdniakov, Yu. V., Skybinska, Z. M., Hryniv, T. T. (2020). Analitychne obgruntuvannia metodyky rozrakhunku pokaznykiv nevyznachenosti rezultatu nezalezhnoi otsinky vartosti aktyviv [Mathematical principles analytical ground of assets independent valuation results uncertainty degree indexes calculation methodology]. Visnyk Odeskoho natsionalnoho universytetu. Ekonomika. T. 25. Vyp. 1 (80). DOI: 10.32782/2304-0920/1-80-39 [in Ukrainian].
Pozdnyakov, Yu. V., Sadovenko, Yu. P. (2020). Adjustment coefficients methodical error at economic measurements implementation with the use of comparative sales approach. The role of science in society sustainable development. Monograph 34. Katowice. URL: https://www.wydawnictwo.wst.pl/
uploads/files/20ad278a7f9cbf86ed31d75bdc 0730dd.pdf [in Ukrainian].
Pozdnyakov, Yu., Lapishko, M. (2019). The use of informative-metrological paradigm in independent expert valuation theory. Monograph 27. Information and Innovation Technologies in Economics and Administration. Katowice [in Ukrainian].
Ripenko, A. Pravovi zasady provedennia sudovoi ekspertyzy [Legal principles of conducting forensic examination] / Liha. Blohy. URL: https://blog.liga.net/user/aripenko/ article/25443 [in Ukrainian].
Simakova-Yefremian, E. B. (2020). Do pytannia pro vvedennia u kryminalne protsesualne zakonodavstvo poniattia «vysnovok spetsialista» [On the issue of introduction of the concept of specialist’s conclusion into criminal procedural legislation]. Teoriia ta praktyka sudovoi ekspertyzy i kryminalistyky. Vyp. 20. DOI: 10.32353/khrife.2.2019.07 [in Ukrainian].
Sokolov, G. A. (2007). Matematicheskaia statistika [Math Statistics] : uchebnik. Moskva [in Russian].
Tarasova, V. V., Malynovskyi, A. S., Rybak, M. F. (2006). Metrolohiia, standartyzatsiia i serty- fikatsiia [Metrology, standardization and certification] : pidruchnyk. Kyiv. URL: https://www.kspu.edu/FileDownload.ashx/ Tarasova.pdf?id=cf16947b-5c04-42ae-b29f- c3ac6ad40f3e [in Ukrainian].
Vasylenko, I. F. (2016). Vplyv kontseptsii nevyznachenosti vymiriuvan na metro- lohichnu diialnist [Influence of the concept of measurement uncertainty on metrological activity]. Naukovi zapysky. Vyp. 19. URL: https://dspace.kntu.kr.ua/jspui/bitstre am/123456789/4329/1/5__19_2016-59-69.pdf [in Ukrainian].
Vasyliev, V. M. (2020). Sudova ekspertyza u tsyvilnomu ta hospodarskomu provadzhenni yak okrema forma zastosuvannia spetsialnykh znan [Forensic science in civil and commercial proceedings as a separate form of specific expertise application]. Teoriia ta praktyka sudovoi ekspertyzy i kryminalistyky. Vyp. 21. DOI: 10.32353/ khrife.1.2020_08 [in Ukrainian].
Vitlinskyi, V. V., Nakonechnyi, S. I., Sharapov, O. D. (1996). Ekonomichnyi ryzyk i metody yoho vymiriuvannia [Economic risk and methods of its measurement] : pidruchnyk. Kyiv [in Ukrainian].
Vitlinskyi, V. V., Velykoivanenko, H. I. (2004). Ryzykolohiia v ekonomitsi ta pidpryiemnytstvi [Riskology in economics and business] : monohrafiia. Kyiv, 2004. [in Ukrainian].
Vvedenie k «Rukovodstvu po vyrazheniiu neopredelennosti izmereniia»
i soputstvuiushchim dokumentam. Otsenivanie dannykh izmerenii [Introduction to “The guidelines for the expression of measurement uncertainty” and relevant documents. Estimation of measurement data] (2011) / per. s angl. ; pod nauch. red. prof. V. A. Slaeva, A. G. Chunovkinoi. Sankt- Peterburg [in Russian].
Zhadan, T. A., Zhadan, Yu. V. (2018). Suchasni naukovi pidkhody do rozuminnia ekonomichnoho zmistu poniattia «ryzyk» [Modern scientific approaches to understanding economic content concept “risk”]. Prychornomorski ekonomichni studii. Vyp. 33. URL: https://nbuv.gov.ua/UJRN/ bses_2018_33_17 [in Ukrainian].
Zherebko, O. I. (2020). Vysnovok eksperta: aktualni pytannia [Expert’s statement: actual aspects] / Sudova ekspertyza: problemy sohodennia ta perspektyvy rozvytku : kol. monohr. Drohobych [in Ukrainian].
Bondar, V. M. (2015). Vyznachennia vartosti mashyn ta obladnannia, shcho ne predstavleni na vnutrishnomu rynku Ukrainy [Valuation of machines and equipment, which are not represented in the Ukrainian domestic market]. Krymynalystyka y sudebnaia ekspertyza. Vyp. 60. URL: https://nbuv.gov.ua/UJRN/ krise_2015_60_47 [in Ukrainian].
Chalyi, V. P. (2006). Neopredelennost i pogreshnost, ikh skhodstvo, razlichie i upotreblenie v raznykh metrologicheskikh protsedurakh [Uncertainty and error, their similarity, difference and use in different metrological procedures]. Systemy obrobky informatsii. Vyp. 7 (56). URL: https://nbuv. gov.ua/UJRN/soi_2006_7_27 [in Russian].
Gribovskii, S. V. (2001). Otsenka dokhodnoi nedvizhimosti [Valuation of profitable real estate] : ucheb. posob. dlia vuzov. Sankt- Peterburg [in Russian].
Gribovskii, S. V. (2009). Otsenka stoimosti nedvizhimosti [Real estate valuation]. Moskva [in Russian].
Harazha, O. P. (2016). Standartyzatsiia otsinky maina u sviti [Standardization of property valuation in the world]. Naukovyi visnyk Mizhnarodnoho humanitarnoho universytetu. Seriia «Ekonomika i menedzhment». Vyp. 17. URL: https://nbuv. gov.ua/UJRN/Nvmgu_eim_2016_17_10 [in Ukrainian].
Horlachuk, O. A. (2021). Teoretyko- metodolohichni zasady sudovoi ekonomichnoi ekspertyzy [Theoretical and methodological foundations of forensic economics]. Teoriia ta praktyka sudovoi ekspertyzy i kryminalistyky. Vyp. 23. DOI: 10.32353/khrife.1.2021.23 [in Ukrainian].
Kerivnytstvo z vyrazhennia nevyznachenosti u vymiriuvanniakh [Guide to expressing uncertainty in measurements] (2000). Kharkiv [in Ukrainian].
King, A. (2011). Otsenka spravedlivoi stoimosti dlia finansovoi otchetnosti. Novye trebovaniia FASB [Fair value estimation for financial reporting. FASB New requirements] / per. s angl. Moskva [in Russian].
Kitaev, N. N. (1975). Gruppovye ehkspertnye otsenki [Group expert valuations] : uchebnik. Moskva [in Russian].
Knorring, V. G., Maramzina, M. G. (2006). Metrologiia, standartizatsiia, sertifikatsiia [Metrology, standardization and certification] : ucheb. posob. Sankt- Peterburg [in Russian].
Lapishko, M. L. (1995). Osnovy finansovo- statystychnoho analizu ekonomichnykh protsesiv [Fundamentals of financial and statistical analysis of economic processes]. Lviv [in Ukrainian].
Lapishko, M. L., Pozdniakov, Yu. V. (2018). Informatsiinyi kryterii maksymalnoi chastoty dlia vidboru, veryfikatsii ta systematyzatsii rynkovoi informatsii [Maximal frequency information criterion for selection, verification and systematization of the market information data]. Ekonomika ta suspilstvo. № 17. DOI: 10.32782/2524-0072/2018-17-16 [in Ukrainian].
Lukianova,V.V.(2017). Dualizmnevyznachenosti ta ryzyku v ekonomichnykh yavyshchakh [Dualism of vagueness and risk is in the economic phenomena]. Visnyk Khmelnytskoho natsionalnoho universytetu. № 2 (2). URL: https://nbuv.gov.ua/UJRN/ Vchnu_ekon_2017_2%282%29__46 [in
Ukrainian].
Lytvynenko, T. M. (2009). Nevyznachenist ryn- kovoho seredovyshcha ta shliakhy yii lokalizatsii [Uncertainty of the market environment and ways of its localization.]. Teoretychni ta prykladni pytannia ekonomiky : zb. nauk. pr. KNU im. T. H. Shevchenka. T. 19. URL: https://tppe.econom.univ.kiev.ua/ data/2009_19/zb19_07.pdf [in Ukrainian].
Maksymov, S. Y. (2016). Vysnovok pro dostovirnist otsinky maina ne ye harantiieiu dostovirnosti rezultatu zvitu [The conclusion on reliability of the property valuation is not a guarantee of report result reliability] / Asotsiatsiia fakhivtsiv otsinky (ofitsiinyi sait). URL: https://afo.com.ua/uk/news/2- general-assessment/1055-opinion-on-the- reliability-of-property-valuation-is-not-a- guarantee-of-reliability-results-report [in Ukrainian].
Pozdniakov, Iu. V., Lapishko, M. L. (2017). Absoliutnaia metodicheskaia pogreshnost metoda diskontirovannykh denezhnykh potokov v kontekste informatsionnogo podkhoda [Maximal sale probability criterion using for primary market information data selection]. Ehkonomika i banki. № 2 [in Russian].
Pozdniakov, Yu. V. (2021). Nevyznachenist rezultatu nezalezhnoi ekspertnoi otsinky [Uncertainty of the result of independent expert valuation] : monohrafiia. LAP Lambert Academic Publishing [in Ukrainian].
Pozdniakov, Yu. V., Lapishko, M. L. (2018). Kryterii vidboru ta veryfikatsii vykhidnykh danykh pry otsintsi nerukhomosti [Criteria for selection and verification of source data in real estate appraisal]. Magyar Tudomdnyos Journal. № 19 [in Ukrainian].
Pozdniakov, Yu. V., Lapishko, M. L. (2018). Vykorystannia kryteriiu maksymalnoi virohidnosti prodazhu pry vidbori danykh rynkovoi informatsii [Maximal sale probability criterion using for primary market information data selection]. Ekonomichni nauky. Seriia «Oblik i finansy». Vyp. 15 (57). DOI: 10.36910/6775-2707-87012018-15/57-21 [in Ukrainian].
Pozdniakov, Yu. V., Lapishko, M. L. (2019). Bahatorazovi nepriami ekonomichni vymiriuvannia yak metodolohichna osnova dlia vstanovlennia nevyznachenosti rezultatu otsiniuvannia vartosti [Multiple indirect economic measurements as methodological base for valuation results uncertainty degree determination]. Pryazovskyi ekonomichnyi visnyk. № 5 (16). DOI: 10.32840/2522-4263/2019-5-71 [in Ukrainian].
Pozdniakov, Yu. V., Lapishko, M. L. (2019). Koryhuvannia na masshtab obiekta otsinky z zastosuvanniam neliniinoho koreliatsiino-rehresiinoho analizu danykh doslidzhennia rynku [Valuation object size adjustment with the use of market data research nonlinear cross-correlation regressive analysis]. Ekonomichni studii. № 4 (26) [in Ukrainian].
Pozdniakov, Yu. V., Lapishko, M. L. (2020). Metodyka vyboru kilkosti ekonomichnykh vymiriuvan vartosti pry vstanovlenni stupenia nevyznachenosti rezultativ nezalezhnoi ekspertnoi otsinky [The method of choosing the number of economic measurements of value while establishing the degree of uncertainty of results independent expert valuation] / Suchasni pidkhody do sotsialno-ekonomichnoho, informatsiinoho ta naukovo-tekhnichnoho rozvytku sub’iektiv natsionalnoho hospodarstva : monohrafiia / za red. L. M. Savchuk, L. M. Bandorinoi. Dnipro [in Ukrainian].
Pozdniakov, Yu. V., Sadovenko, Yu. P. (2018). Kilkisna otsinka tochnosti vyznachennia vartosti obiektiv intelektualnoi vlasnosti [Quantitative estimation of intellectual property objects evaluation accuracy]. Ekonomika ta suspilstvo. № 19. DOI: 10.32782/2524-0072/2018-19-216 [in
Ukrainian].
Pozdniakov, Yu. V., Sadovenko, Yu. P. (2019). Zviazok koefitsiienta halmuvannia pid chas koryhuvannia na masshtab zi stupenem nevyznachenosti rezultatu otsinky vartosti aktyviv [Scale factor relationship with assets valuation result uncertainty degree at object size adjustment]. Naukovyi visnyk Mizhnarodnoho humanitarnoho universytetu. Seriia: Ekonomika i menedzhment. Vyp. 41. Ch. 1. DOI: 10.32841/2413-2675/2019-41-14 [in Ukrainian].
Pozdniakov, Yu. V., Skybinska, Z. M., Hryniv, T. T. (2020). Analitychne obgruntuvannia metodyky rozrakhunku pokaznykiv nevyznachenosti rezultatu nezalezhnoi otsinky vartosti aktyviv [Mathematical principles analytical ground of assets independent valuation results uncertainty degree indexes calculation methodology]. Visnyk Odeskoho natsionalnoho universytetu. Ekonomika. T. 25. Vyp. 1 (80). DOI: 10.32782/2304-0920/1-80-39 [in Ukrainian].
Pozdnyakov, Yu. V., Sadovenko, Yu. P. (2020). Adjustment coefficients methodical error at economic measurements implementation with the use of comparative sales approach. The role of science in society sustainable development. Monograph 34. Katowice. URL: https://www.wydawnictwo.wst.pl/
uploads/files/20ad278a7f9cbf86ed31d75bdc 0730dd.pdf [in Ukrainian].
Pozdnyakov, Yu., Lapishko, M. (2019). The use of informative-metrological paradigm in independent expert valuation theory. Monograph 27. Information and Innovation Technologies in Economics and Administration. Katowice [in Ukrainian].
Ripenko, A. Pravovi zasady provedennia sudovoi ekspertyzy [Legal principles of conducting forensic examination] / Liha. Blohy. URL: https://blog.liga.net/user/aripenko/ article/25443 [in Ukrainian].
Simakova-Yefremian, E. B. (2020). Do pytannia pro vvedennia u kryminalne protsesualne zakonodavstvo poniattia «vysnovok spetsialista» [On the issue of introduction of the concept of specialist’s conclusion into criminal procedural legislation]. Teoriia ta praktyka sudovoi ekspertyzy i kryminalistyky. Vyp. 20. DOI: 10.32353/khrife.2.2019.07 [in Ukrainian].
Sokolov, G. A. (2007). Matematicheskaia statistika [Math Statistics] : uchebnik. Moskva [in Russian].
Tarasova, V. V., Malynovskyi, A. S., Rybak, M. F. (2006). Metrolohiia, standartyzatsiia i serty- fikatsiia [Metrology, standardization and certification] : pidruchnyk. Kyiv. URL: https://www.kspu.edu/FileDownload.ashx/ Tarasova.pdf?id=cf16947b-5c04-42ae-b29f- c3ac6ad40f3e [in Ukrainian].
Vasylenko, I. F. (2016). Vplyv kontseptsii nevyznachenosti vymiriuvan na metro- lohichnu diialnist [Influence of the concept of measurement uncertainty on metrological activity]. Naukovi zapysky. Vyp. 19. URL: https://dspace.kntu.kr.ua/jspui/bitstre am/123456789/4329/1/5__19_2016-59-69.pdf [in Ukrainian].
Vasyliev, V. M. (2020). Sudova ekspertyza u tsyvilnomu ta hospodarskomu provadzhenni yak okrema forma zastosuvannia spetsialnykh znan [Forensic science in civil and commercial proceedings as a separate form of specific expertise application]. Teoriia ta praktyka sudovoi ekspertyzy i kryminalistyky. Vyp. 21. DOI: 10.32353/ khrife.1.2020_08 [in Ukrainian].
Vitlinskyi, V. V., Nakonechnyi, S. I., Sharapov, O. D. (1996). Ekonomichnyi ryzyk i metody yoho vymiriuvannia [Economic risk and methods of its measurement] : pidruchnyk. Kyiv [in Ukrainian].
Vitlinskyi, V. V., Velykoivanenko, H. I. (2004). Ryzykolohiia v ekonomitsi ta pidpryiemnytstvi [Riskology in economics and business] : monohrafiia. Kyiv, 2004. [in Ukrainian].
Vvedenie k «Rukovodstvu po vyrazheniiu neopredelennosti izmereniia»
i soputstvuiushchim dokumentam. Otsenivanie dannykh izmerenii [Introduction to “The guidelines for the expression of measurement uncertainty” and relevant documents. Estimation of measurement data] (2011) / per. s angl. ; pod nauch. red. prof. V. A. Slaeva, A. G. Chunovkinoi. Sankt- Peterburg [in Russian].
Zhadan, T. A., Zhadan, Yu. V. (2018). Suchasni naukovi pidkhody do rozuminnia ekonomichnoho zmistu poniattia «ryzyk» [Modern scientific approaches to understanding economic content concept “risk”]. Prychornomorski ekonomichni studii. Vyp. 33. URL: https://nbuv.gov.ua/UJRN/ bses_2018_33_17 [in Ukrainian].
Zherebko, O. I. (2020). Vysnovok eksperta: aktualni pytannia [Expert’s statement: actual aspects] / Sudova ekspertyza: problemy sohodennia ta perspektyvy rozvytku : kol. monohr. Drohobych [in Ukrainian].
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Published
2022-08-14
How to Cite
Pozdnyakov, Y., & Bratishko, I. (2022). Challenging issues of performing forensic economic examinations of reports on independent expert valuation of asset value. Theory and Practice of Forensic Science and Criminalistics, 26(1), 108-124. Retrieved from https://khrife-journal.org/index.php/journal/article/view/514
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