IDEAS home Printed from https://ideas.repec.org/h/spr/sprchp/978-3-658-26431-4_66.html
   My bibliography  Save this book chapter

Eigenkapitalkosten in der Unternehmensbewertungspraxis

In: Handbuch Controlling

Author

Listed:
  • Dirk Hachmeister

    (Universität Hohenheim)

  • Frederik Ruthardt

    (Universität Hohenheim)

Abstract

Zusammenfassung „Bewerten heißt vergleichen.“ Zur Bewertung eines Unternehmens müssen die Kapitalkosten als Alternativanlage bestimmt werden. Dieser Beitrag befasst sich mit der Ermittlung der Eigenkapitalkosten, die im Regelfall komponentenweise betrachtet werden. Diskutiert werden der risikolose Basiszinssatz, der kapitalmarktorientiert ermittelte Risikozuschlag (CAPM) sowie die Angemessenheit weiterer (Risiko-)Zuschläge für Länderrisiken, eine geringe Unternehmensgröße und eingeschränkte Fungibilität.

Suggested Citation

  • Dirk Hachmeister & Frederik Ruthardt, 2022. "Eigenkapitalkosten in der Unternehmensbewertungspraxis," Springer Books, in: Wolfgang Becker & Patrick Ulrich (ed.), Handbuch Controlling, edition 2, pages 827-846, Springer.
    • Handle: RePEc:spr:sprchp:978-3-658-26431-4_66
    DOI: 10.1007/978-3-658-26431-4_66
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:sprchp:978-3-658-26431-4_66. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.