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Unternehmensbewertung in Spruchverfahren beim „Squeeze out" (Instant Digital Access Code Only)
- Edition : 1st, 2014
- Author(s) : Behzad Karami
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Unternehmensbewertung in Spruchverfahren beim „Squeeze out" (Instant Digital Access Code Only)
- ISBN: 9783658048143
- SKU: 264109V
- Format: VitalSource eBook/PDF
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Nach einem „Squeeze out“ haben Minderheitsaktionäre einen Rechtsanspruch auf eine Barabfindung, deren Angemessenheit gewöhnlich in einem Spruchverfahren überprüft wird. Solche Überprüfungen sind komplex und langwierig, weil regelmäßig Unternehmensbewertungsgutachten erforderlich sind. Obwohl die mehrjährigen Spruchverfahren ein reales Problem darstellen, wird der Zeitaspekt im Schrifttum selten berücksichtigt. Vor diesem Hintergrund untersucht Behzad Karami den Zeitaspekt aus Sicht der funktionalen Unternehmensbewertungslehre. Der Autor verdeutlicht die Gründe für die Beachtung des Zeitaspekts in der Gutachter- und in der Spruchpraxis und generiert zweckadäquate Lösungsvorschläge.