Passivierungsgrundsätze und Discounted Cashflow-Verfahren
AbstractIn this paper we consider firms having pension and other non-tradeable liabilities and we ask whether the methods of discounted cash flow (DCF) can be used for evaluation of the company. This question was so far not discussed in the literature systematically. We show how balance sheet are to be modified, if they are to supply the information necessary for the discounted cash flow procedures.
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Bibliographic InfoPaper provided by Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät in its series Hannover Economic Papers (HEP) with number dp-330.
Length: 17 pages
Date of creation: Feb 2006
Date of revision:
This paper has been announced in the following NEP Reports:
- NEP-ALL-2006-03-11 (All new papers)
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