Are you referring to a publicly traded firm or are you referring to a privately held firm? There are various ways to measure company value. For a public company, a simple form of measuring "value" would be to look at its market capitalization.

Other factors to consider would include whether that firm will continue to exist for the foreseeable future (going concern) or whether it will be for example split up or sold or whatever.

If you tell us more about the type of company you want to evaluate it’ll be easier to suggest an appropriate paper.

Thanks for your contribution Roland. However I'm not so interested in the "due-diligence" side of a firm's value-in-the-market (e.g for M&A), but more particularly in how does a firm measure the value it creates, captures and/or exchanges, both internally and externally. Moreover, a measure of value regardless of the type, size or activity of the firm.