Informationsasymmetrien Bei Unternehmensakquisitionen by Wolfgang Ballwieser
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Informationsasymmetrien Bei Unternehmensakquisitionen

Informationsasymmetrien Bei Unternehmensakquisitionen


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About the Book

Bei der Unternehmensakquisition ist es dem unternehmensexternen Käufer nur begrenzt möglich, die nötige Informationsbasis für die Zahlungsstromprognose bei der Bewertung des Unternehmens zu bestimmen. Seinem Informationsinteresse steht das Geheimhaltungsinteresse des Verkäufers konträr gegenüber. Es folgen Anreizprobleme, die die Aufdeckung und Zurückhaltung wertrelevanter Informationen steuern. Sieht sich der Käufer der Informationsstrategie des Verkäufers ausgeliefert, wird er Mittel ergreifen, um die notwendigen Informationen zu erhalten und den Verkäufer zu anreizkompatiblem Verhalten zu motivieren. Ausgehend vom Informationsbedarf des Akquisiteurs werden Einflußfaktoren auf die Informationsausstattung des Käufers und den Informationstransfer festgestellt. Vorgehensweisen der Praxis wie z.B. die Due Diligence und das Einschalten eines Intermediärs als Instrumente des Informationstransfers lösen nur begrenzt das Informationsproblem des Käufers.
About the Author: Die Autorin: Brigitte Strasser wurde 1968 in Obertaufkirchen/Mühldorf am Inn geboren. Von 1990 bis 1996 studierte sie Wirtschaftspädagogik an der Universität München mit den Schwerpunkten Revisions- und Treuhandwesen sowie Produktion und Controlling. Von 1996 bis 2000 war sie wissenschaftliche Mitarbeiterin von Prof. Dr. Wolfgang Ballwieser am Seminar für Rechnungswesen und Prüfung der Universität München. Abschluß der Promotion Mitte 2000.


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Product Details
  • ISBN-13: 9783631368657
  • Publisher: Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften
  • Publisher Imprint: Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften
  • Edition: New edition
  • Language: German
  • Returnable: N
  • Spine Width: 0 mm
  • Width: 148 mm
  • ISBN-10: 3631368658
  • Publisher Date: 20 Oct 2000
  • Binding: Paperback
  • Height: 210 mm
  • No of Pages: 215
  • Series Title: Betriebswirtschaftliche Studien
  • Weight: 370 gr


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Informationsasymmetrien Bei Unternehmensakquisitionen
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