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Passivierungsgrundsätze und Discounted Cashflow-Verfahren

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  • 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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  • Kruschwitz, Lutz & Löffler, Andreas & Scholze, Andreas, 2006. "Passivierungsgrundsätze und Discounted Cashflow-Verfahren," Hannover Economic Papers (HEP) dp-330, Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät.
    • Handle: RePEc:han:dpaper:dp-330
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    File URL: http://diskussionspapiere.wiwi.uni-hannover.de/pdf_bib/dp-330.pdf
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    Cited by:

    1. Jennergren L. Peter, 2013. "Firm Valuation with Bankruptcy Risk," Journal of Business Valuation and Economic Loss Analysis, De Gruyter, vol. 8(1), pages 1-41, October.
    2. Dirk Beyer, 2018. "A matrix approach to valuation and performance measurement based on accounting information considering different financing policies," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 29(1), pages 37-61, March.

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