Empreendimentos Imobiliários com Permuta: Avaliação pela Abordagem da Teoria das Opções Reais (TOR)

The traditional discounted cash flow (DCF) approach is not capable of capturing the occasional value of the flexibility of a project, tending to undervalue it. The real option analysis (ROA) is a tool which fulfills this deficiency. This paper values a real estate project with a swap agreement with...

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Detalhes bibliográficos
Autores: Serra, Ricardo Goulart, Martelanc, Roy, de Sousa, Almir Ferreira
Tipo de documento: artigo
Estado:Versão publicada
Data de publicação:2012
País:Brasil
Recursos:Universidade Nove de Julho (UNINOVE)
Repositório:Revista Gestão e Projetos (GeP)
Idioma:português
OAI Identifier:oai:https://periodicos.uninove.br:article/9461
Acesso em linha:https://periodicos.uninove.br/gep/article/view/9461
Access Level:Acceso aberto
Palavra-chave:Project Analysis; Real Options; Discounted Cash Flow; Flexibility; Real Estate Projects.
Avaliação de Projetos; Opções Reais; Fluxo de Caixa Descontado; Flexibilidade; Empreendimentos Imobiliários
Descrição
Resumo:The traditional discounted cash flow (DCF) approach is not capable of capturing the occasional value of the flexibility of a project, tending to undervalue it. The real option analysis (ROA) is a tool which fulfills this deficiency. This paper values a real estate project with a swap agreement with the option to delay its launching, and concludes that the value of the project calculated through ROA is 22,6% higher than the one obtained through the traditional DCF approach. Therefore, it is recommended that ROA be incorporated to the analysis of projects and companies in the real estate sector.