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Passivierungsgrundsätze und Discounted Cashflow-Verfahren

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Author Info
Kruschwitz, Lutz
Löffler, Andreas
Scholze, Andreas
Abstract

In 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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Publisher Info
Paper provided by Universität Hannover, Wirtschaftswissenschaftliche Fakultät in its series Diskussionspapiere der Wirtschaftswissenschaftlichen Fakultät der Universität Hannover with number dp-330.

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Length: 17 pages
Date of creation: Feb 2006
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Handle: RePEc:han:dpaper:dp-330

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