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.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoPaper provided by Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät in its series Diskussionspapiere der Wirtschaftswissenschaftlichen Fakultät der Leibniz Universität Hannover 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)
You can help add them by filling out this form.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Dietrich, Karl).
If references are entirely missing, you can add them using this form.