Analysis of information sources in references of the Wikipedia article "Enterprise value" in English language version.
Reductions in working capital lower enterprise value mechanically, though they may reflect improved efficiency rather than diminished economic value.
Minority interests and associates are recorded at book value, which may not reflect current economic value.
Defined benefit obligations depend on actuarial assumptions and do not represent a directly observable market value.
Key balance sheet figures used for valuation are typically published annually or semiannually, limiting timeliness.
