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Due to judicial decisions the stock market prices are deemed to be the lower value limit in determining the compensations within structural measures according to German stock corporation law (e.g. squeeze-out of minority stockholders). By applying other valuation methods, in particular the...
Persistent link: https://www.econbiz.de/10008664648
unabhängiger Finanzanalysten erfolgt. -- Unternehmensbewertung ; Ertragswertverfahren ; Vergangenheitsanalyse ; Planungsrechnung …
Persistent link: https://www.econbiz.de/10009231385
; HFA 2/1983 ; IDW ; Institut der Wirtschaftspruefer ; Germany ; International ; Foreign Income ; Taxation ; Personal Income … berücksichtigt werden sollte. -- Unternehmensbewertung ; Bewertungsstandard ; international ; ausländische Einkünfte ; Besteuerung … ; Einkommensteuer ; Körperschaftsteuer ; Anrechnungsverfahren ; Dividendenpolitik ; objektivierter Wert ; IDW ; Institut der …
Persistent link: https://www.econbiz.de/10009231393
accordance with EU-endorsed International Financial Reporting Standards (IFRS) in an effort to increase the comparability of …
Persistent link: https://www.econbiz.de/10013112946
Using the unique enforcement setting in Germany, this paper sheds light on whether investors attribute errors detected …
Persistent link: https://www.econbiz.de/10013056227
The proposals to limit auditor liability, principally aimed at protecting the Big-4 from the risk of a catastrophic exposure to damages, are grounded on the assumption that auditors are generally over-deterred. The 2008 EC Commission Recommendation on auditor liability relies heavily on this...
Persistent link: https://www.econbiz.de/10014195717
Most accounting studies use only public enforcement actions (SEC cases) to measure accounting fraud. However, private cases (securities class actions) also play an important enforcement role. We discuss the legal standards and processes for both public and private enforcement regimes, emphasize...
Persistent link: https://www.econbiz.de/10013243246
With metrics and analytics spreading into every profession and discipline, evidence-based decision-making is on the rise. Legal practice is also concerned by this trend, as reflected in the growing use of quantitative data by law firms with respect to their corporate clients. Based on the...
Persistent link: https://www.econbiz.de/10012502026
When Google went public with a dual-class capital structure in which shares owned by the founders confer greater voting rights than shares issued to public investors, its cofounders, Larry Page and Sergey Brin, promised to provide investors with high-quality information about the company. Using...
Persistent link: https://www.econbiz.de/10013403571
companies on Germany`s DAX, MDAX, SDAX and TecDAX are analyzed for the years 2007 and 2008. -- Risikoberichterstattung ; IFRS 7 …
Persistent link: https://www.econbiz.de/10003935070