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AI-Assisted Forecasts in Discounted Cash Flow Valuation: Valuation Date, Information Set, and Audit Trail Cover

AI-Assisted Forecasts in Discounted Cash Flow Valuation: Valuation Date, Information Set, and Audit Trail

Proceedings of the International Conference on Business Excellence
Volume 20 (2026): Issue 1 (July 2026)
By:  and    
Open Access
|Jul 2026
Authors

Authors

Romana CIZINSKA

romana.cizinska@savs.cz

Skoda Auto University, Department of Finance and Accounting, Mlada Boleslav, Czech Republic

Pavel NESET

pavel.neset@savs.cz

Skoda Auto University, Department of Law and Economics, Mlada Boleslav, Czech Republic
DOI: https://doi.org/10.2478/picbe-2026-0046 | Journal eISSN: 2558-9652
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Language: English
Page range: 574 - 583
Published on: Jul 16, 2026
Published by: Bucharest University of Economic Studies
In partnership with: Paradigm Publishing Services
Publication frequency: 1 issue per year
Keywords:
Valuation Date,
Temporal Leakage,
Known Or Knowable Information Set,
Audit Trail,
Large Language Models,
International Valuation Standards,
Discounted Cash Flow Valuation
Related subjects:
Business and economics,
Political economics,
Political economics, other,
Business management,
Business management, other,
Industrial chemistry,
Energy harvesting and conversion

© 2026 Romana CIZINSKA, Pavel NESET, published by Bucharest University of Economic Studies
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

Volume 20 (2026): Issue 1 (July 2026)
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