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Working Papers in Accounting Valuation Auditing, FAU Erlangen-Nürnberg >

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dc.contributor.authorHenselmann, Klausen_US
dc.contributor.authorSchrenker, Claudiaen_US
dc.contributor.authorWinkler, Nadineen_US
dc.date.accessioned2010-10-20en_US
dc.date.accessioned2011-03-07T15:25:39Z-
dc.date.available2011-03-07T15:25:39Z-
dc.date.issued2010en_US
dc.identifier.urihttp://hdl.handle.net/10419/44418-
dc.language.isogeren_US
dc.publisherUniv., Lehrstuhl für Rechnungswesen und Prüfungswesen Erlangen-Nürnbergen_US
dc.relation.ispartofseriesWorking papers in accounting valuation auditing 2010-9en_US
dc.subject.jelG34en_US
dc.subject.jelK22en_US
dc.subject.jelK41en_US
dc.subject.jelM42en_US
dc.subject.jelM48en_US
dc.subject.ddc650en_US
dc.subject.keywordBarabfindungen_US
dc.subject.keywordBörsenkursen_US
dc.subject.keywordBeherrschungs- und Gewinnabführungsvertragen_US
dc.subject.keywordAktienrechten_US
dc.subject.keywordStrukturmaßnahmenen_US
dc.subject.keywordErtragswerten_US
dc.subject.keywordRechtsprechungen_US
dc.subject.keywordCompensationen_US
dc.subject.keywordStock Market Priceen_US
dc.subject.keywordSqueeze-outen_US
dc.subject.keywordControl and Profit and Loss Transfer Agreementen_US
dc.subject.keywordGerman Stock Corporation Lawen_US
dc.subject.keywordIncome Approachen_US
dc.subject.keywordJudicatureen_US
dc.subject.stwUnternehmensbewertungen_US
dc.subject.stwSqueeze-Outen_US
dc.subject.stwBörsenkursen_US
dc.subject.stwBilanzielle Bewertungen_US
dc.subject.stwRechtsprechungen_US
dc.subject.stwAktienrechten_US
dc.subject.stwDeutschlanden_US
dc.titleBerücksichtigung von Börsenkursen bei der Ermittlung von Barabfindungen im Rahmen von aktienrechtlichen Strukturmaßnahmenen_US
dc.typeWorking Paperen_US
dc.identifier.ppn63732482Xen_US
dc.description.abstracttransDue 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.en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen_US
dc.identifier.repecRePEc:zbw:fauacc:20109-
Appears in Collections:Working Papers in Accounting Valuation Auditing, FAU Erlangen-Nürnberg

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