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Title:Berücksichtigung von Börsenkursen bei der Ermittlung von Barabfindungen im Rahmen von aktienrechtlichen Strukturmaßnahmen PDF Logo
Authors:Henselmann, Klaus
Schrenker, Claudia
Winkler, Nadine
Issue Date:2010
Series/Report no.:Working papers in accounting valuation auditing 2010-9
Abstract (Translated):Due to judicial decisions the stock market prices are deemed to be the lower value limit in determining the compensations within structural measures according to German stock corporation law (e.g. squeeze-out of minority stockholders). By applying other valuation methods, in particular the income approach, a higher value than the stock market price could be relevant to fix the amount of compensation. The paper analyzes expert reports on determining the adequate compensation. The study is supposed to provide an insight into the valuation practice in the recent past.
Subjects:Barabfindung
Börsenkurs
Beherrschungs- und Gewinnabführungsvertrag
Aktienrecht
Strukturmaßnahmen
Ertragswert
Rechtsprechung
Compensation
Stock Market Price
Squeeze-out
Control and Profit and Loss Transfer Agreement
German Stock Corporation Law
Income Approach
Judicature
JEL:G34
K22
K41
M42
M48
Document Type:Working Paper
Appears in Collections:Working Papers in Accounting Valuation Auditing, FAU Erlangen-Nürnberg

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