Abstract:
The aim of the paper is to analyze the
eCommerce industry development in order to create the
theoretical base for the business valuation process, in the
case of the eCommerce industry (particularly refer to the
online retail industry). Considering this research
approach, the most important part of a valuation base
and drivers analysis is to identify the relevant companies
and by a detailed understanding of their business model,
to recognize which companies can be compared to each
other. The presented study’s conclusions will underline
important issues for the companies’ valuation process.