Jürgen, Matschke Manfred; Gerrit, Brösel; Xenia, Matschke - In: Journal of Business Valuation and Economic Loss Analysis 5 (2010) 1, pp. 1-41
After a brief overview of different company valuation theories, this paper presents the main functions (decision, arbitration, and argument or negotiation function) of company valuation according to the functional (i.e., purpose-oriented) theory. The main body of the paper focuses on the...