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Marktnahe Bewertung von Unternehmen nach der Erbschaftsteuerreform?

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  • Jens Müller

    (Universität Paderborn, Fakultät für Wirtschaftswissenschaften)

  • Caren Sureth

    (Universität Paderborn, Fakultät für Wirtschaftswissenschaften)

Abstract

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Suggested Citation

  • Jens Müller & Caren Sureth, 2011. "Marktnahe Bewertung von Unternehmen nach der Erbschaftsteuerreform?," Schmalenbach Journal of Business Research, Springer, vol. 63(63), pages 45-83, January.
    • Handle: RePEc:spr:sjobre:v:63:y:2011:i:63:d:10.1007_bf03372991
    DOI: 10.1007/BF03372991
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    References listed on IDEAS

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    6. Lo, Kin, 2003. "Economic consequences of regulated changes in disclosure: the case of executive compensation," Journal of Accounting and Economics, Elsevier, vol. 35(3), pages 285-314, August.
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    8. Kaplan, Steven N. & Reishus, David, 1990. "Outside directorships and corporate performance," Journal of Financial Economics, Elsevier, vol. 27(2), pages 389-410, October.
    9. John D. Finnerty & Douglas R. Emery, 2004. "The Value of Corporate Control and the Comparable Company Method of Valuation," Financial Management, Financial Management Association, vol. 33(1), Spring.
    10. Chan, K C & Chen, Nai-Fu, 1991. "Structural and Return Characteristics of Small and Large Firms," Journal of Finance, American Finance Association, vol. 46(4), pages 1467-1484, September.
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