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Subjektive Unternehmensbewertung und Kapitalmarkt

Subjektive Unternehmensbewertung und Kapitalmarkt


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About the Book

Diplomarbeit aus dem Jahr 2007 im Fachbereich BWL - Sonstiges, Note: 1,3, Johann Wolfgang Goethe-Universität Frankfurt am Main, Sprache: Deutsch, Abstract: Die Bewertung von Unternehmen und Investitionen stellt eine hochkomplexe Aufgabe dar und beschäftigt die Betriebswirtschaftslehre seit ihrem Bestehen. Die Bedeutung der Fragestellung ist nach wie vor höchst aktuell. So fanden in den letzten Jahren viele Unternehmensübernahmen und Fusionen statt, die die Frage nach einem "angemessenen" Preis für das Unternehmen aufwarfen. Aber auch im Mittelstand spielt die Ermittlung des Werts eines Unternehmens eine immer größere Rolle. So steht in vielen kleinen und mittleren Unternehmen mittelfristig ein Generationenwechsel an, der vielfach eine Wertermittlung erforderlich machen wird. Im Zuge der Verbreitung des Shareholder-Value-Ansatzes gewinnt das Ziel der Marktwertmaximierung zudem immer größere Bedeutung. Eigentümerwechsel und Übernahmen fordern regelmäßig eine Antwort auf die Frage, wie viel ein Unternehmen wert ist. Für Aktiengesellschaften erscheint die Frage nach dem Wert des Unternehmens zunächst trivial, denn der Aktienkurs ist beobachtbar. Doch stellt sich dabei die Frage, ob der "angemessene" Kaufpreis einer Aktiengesellschaft die Summe der Preise aller Aktien des Unternehmens, also die Marktkapitalisierung ist. Im Rahmen individueller Entscheidungssituationen bilden sich Käufer und Verkäufer regelmäßig ein Urteil über den subjektiven und individuellen Wert eines Unternehmens.


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Product Details
  • ISBN-13: 9783668077676
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 7 mm
  • Width: 148 mm
  • ISBN-10: 3668077673
  • Publisher Date: 24 Nov 2015
  • Height: 210 mm
  • No of Pages: 108
  • Series Title: German
  • Weight: 199 gr

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Subjektive Unternehmensbewertung und Kapitalmarkt
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