Search Results - subject:"Unternehmensbewertung"

Unternehmensbewertung : Funktionen — Methoden — Grundsätze

Matschke, Manfred Jürgen; Brösel, Gerrit; Toll, Christian - 2024 - 5., vollständig überarbeitete und erweiterte Auflage

Grundlagen der Unternehmensbewertung -- Entscheidungsfunktion und Entscheidungswert -- Vermittlungsfunktion und … Arbitriumwert -- Argumentationsfunktion und Argumentationswert -- Grundsätze der Unternehmensbewertung. …Umfassend, kompetent und aktuell präsentiert dieses Lehrbuch die funktionale Unternehmensbewertung. Alle wichtigen …

Persistent link: https://www.econbiz.de/10014457423

Economic policy uncertainty exposure and the valuation of non-financial assets : an analysis of Australian listed firms

Liu, Chang; Hu, Fang; Yao, Daifei; Li, Bin - In: China Accounting and Finance Review 27 (2025) 4, pp. 520-547

This study aims to explore how a firm's exposure to economic policy uncertainty (EPU) affects the use of fair value (FV) measurement for non-financial assets.The analysis focuses on the selection of FV models for different types of non-financial assets. It examines how internal factors and...

Persistent link: https://www.econbiz.de/10015467552

Valuation specialist, earnings persistent and Level 3 fair value measurements

Bu, Chen; Zhang, Yuyu; Yao, Daifei - In: Accounting and finance 65 (2025) 3, pp. 2866-2893

Persistent link: https://www.econbiz.de/10015467959

Do ESG factors influence firm valuations? : evidence from the field

Bancel, Franck; Glavas, Dejan; Karolyi, G. Andrew - In: The financial review : the official publication of the … 60 (2025) 4, pp. 1191-1223

Persistent link: https://www.econbiz.de/10015470985

Impact of environment, social, and governance pillars on firm value in oil and gas sector

Adiwardhana, Gusman; Rahmawati; Sangka, Khresna Bayu; … - In: International Journal of Energy Economics and Policy : IJEEP 15 (2025) 5, pp. 18-25

Persistent link: https://www.econbiz.de/10015472235

The value of bank lending

Flanagan, Thomas - In: The journal of finance : the journal of the American … 80 (2025) 4, pp. 2017-2061

Persistent link: https://www.econbiz.de/10015474336

Impact of environmental double materiality on firm valuation : evidence from the EU

Huang, Pai-Chin; Mirza, Nawazish; Umar, Muhammad; … - In: International review of economics & finance : IREF 103 (2025), pp. 1-10

Persistent link: https://www.econbiz.de/10015481323

An interpretable machine learning framework for explaining company valuation

Blanquet, Luís Baltazar; Pereira, Miguel Alves; … - 2025

Valuing private enterprises - particularly early-stage firms - remains a significant challenge due to high variability and frequent overvaluation, often exceeding 50%. These inaccuracies undermine trust in the venture capital (VC) market and complicate investment decision-making. To address...

Persistent link: https://www.econbiz.de/10015506750

Environmental, climate and social due diligence procedures

European Investment Bank - 2025

The environmental, climate and social due diligence procedures outline the European Investment Bank's approach to assessing, managing and monitoring the environmental, climate and social impacts and risks of its operations throughout the project cycle. They also clarify the respective roles and...

Persistent link: https://www.econbiz.de/10015520911

Environmental reporting, financial fundamentals and company valuation : insights from the industrial sector

Dumitrescu, Dan Gabriel; Curea, Ştefania-Cristina; … - In: Amfiteatru economic : an economic and business research … 27 (2025) 70, pp. 731-749

The paper investigates the effect of environmental policies on the market valuation of companies within the European Union's Industrial sector, along with traditional financial indicators. Taking into account the Corporate Sustainability Reporting Directive imposed by the European Union...

Persistent link: https://www.econbiz.de/10015461391