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Die Angemessenheit des Entgelts für die Übertragung von Eigentumsrechten als Problem rechtsgeprägter Unternehmensbewertung (Instant Digital Access Code Only)
- Edition : 1st, 2014
- Author(s) : Christina Große-Frericks
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Die Angemessenheit des Entgelts für die Übertragung von Eigentumsrechten als Problem rechtsgeprägter Unternehmensbewertung (Instant Digital Access Code Only)
- ISBN: 9783658080990
- SKU: 260431V
- Format: VitalSource eBook/PDF
- Instant Access!
Christina Große-Frericks untersucht für unterschiedliche rechtsgeprägte Anlässe der Unternehmensbewertung die Angemessenheit von Entgelten wie Abfindungen und Umtauschverhältnissen im Spannungsfeld von Unternehmenswert- und Marktpreisorientierung. Die Beurteilung der Angemessenheit dieser Kompensationsleistungen wird dabei zu einer komplexen Fragestellung, da die Wertfindung im Schnittbereich von Betriebswirtschaftslehre und Recht vorzunehmen ist und den Ansprüchen der erforderlichen betriebswirtschaftlichen Fundierung und der jeweils relevanten normzweckadäquaten Konkretisierung genügen muss. Es wird gezeigt, dass eine Fundamentalbewertung unverzichtbar ist, die vorliegenden Kalküle und Strukturen jedoch weiterentwickelt und ergänzt werden müssen.