Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/44418 
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dc.contributor.authorHenselmann, Klausen
dc.contributor.authorSchrenker, Claudiaen
dc.contributor.authorWinkler, Nadineen
dc.date.accessioned2010-10-20-
dc.date.accessioned2011-03-07T15:25:39Z-
dc.date.available2011-03-07T15:25:39Z-
dc.date.issued2010-
dc.identifier.urihttp://hdl.handle.net/10419/44418-
dc.language.isogeren
dc.publisher|aFriedrich-Alexander-Universität Erlangen-Nürnberg, Lehrstuhl für Rechnungswesen und Prüfungswesen |cNürnbergen
dc.relation.ispartofseries|aWorking Papers in Accounting Valuation Auditing |x2010-9en
dc.subject.jelG34en
dc.subject.jelK22en
dc.subject.jelK41en
dc.subject.jelM42en
dc.subject.jelM48en
dc.subject.ddc650en
dc.subject.keywordBarabfindungen
dc.subject.keywordBörsenkursen
dc.subject.keywordBeherrschungs- und Gewinnabführungsvertragen
dc.subject.keywordAktienrechten
dc.subject.keywordStrukturmaßnahmenen
dc.subject.keywordErtragswerten
dc.subject.keywordRechtsprechungen
dc.subject.keywordCompensationen
dc.subject.keywordStock Market Priceen
dc.subject.keywordSqueeze-outen
dc.subject.keywordControl and Profit and Loss Transfer Agreementen
dc.subject.keywordGerman Stock Corporation Lawen
dc.subject.keywordIncome Approachen
dc.subject.keywordJudicatureen
dc.subject.stwUnternehmensbewertungen
dc.subject.stwSqueeze-Outen
dc.subject.stwBörsenkursen
dc.subject.stwBilanzielle Bewertungen
dc.subject.stwRechtsprechungen
dc.subject.stwAktienrechten
dc.subject.stwDeutschlanden
dc.titleBerücksichtigung von Börsenkursen bei der Ermittlung von Barabfindungen im Rahmen von aktienrechtlichen Strukturmaßnahmen-
dc.type|aWorking Paperen
dc.identifier.ppn63732482Xen
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
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen
dc.identifier.repecRePEc:zbw:fauacc:20109en

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