Bedeutung des Börsenkurses im Rahmen der Unternehmensbewertung


Weber, Martin ; Wüstemann, Jens


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URL: http://ub-madoc.bib.uni-mannheim.de/2719
URN: urn:nbn:de:bsz:180-madoc-27197
Document Type: Working paper
Year of publication: 2004
Publication language: German
Institution: School of Law and Economics > Sonstige - Fakultät für Rechtswissenschaft und Volkswirtschaftslehre
MADOC publication series: Sonderforschungsbereich 504 > Rationalitätskonzepte, Entscheidungsverhalten und ökonomische Modellierung (Laufzeit 1997 - 2008)
Subject: 330 Economics
Subject headings (SWD): Deutschland , Unternehmensbewertung , Börsenkurs
Abstract: This paper summarizes issues and conclusions of a symposium on different aspects of business valuation which Prof. Weber and Prof. Wüstemann organized in January 2004 for accountants, lawyers, and judges. The central question has been whether the advertence of share prices in determining compensation for minority shareholders is more favourable than the use of an expert opinion. The discussion is tripartite: Part one deals with the accountants' view on the subject, part two discusses validity and objectivity of share prices in general and several problems of appraising them. Finally, the last part of the paper focuses on questions of practical application of share prices in determining a firm's value for purposes of minority shareholder compensation in court.
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Das Dokument wird vom Publikationsserver der Universitätsbibliothek Mannheim bereitgestellt.




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Weber, Martin ; Wüstemann, Jens (2004) Bedeutung des Börsenkurses im Rahmen der Unternehmensbewertung. Open Access [Working paper]
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