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Planungsrechnung und Planungsgüte in der Unternehmensbewertung auf Grund aktienrechtlicher Strukturmaßnahmen: Eine empirische Analyse

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  • Schrenker, Claudia
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    Zur Ermittlung der Kompensationsleistung bei aktienrechtlichen Strukturmaßnahmen (z.B. Squeeze-out) ist der Unternehmens- bzw. Anteilswert zu ermitteln. Hierfür wird nahezu ausschließlich das Ertragswertverfahren angewandt. Als problematisch gilt hierbei unter anderem die Prognoseunsicherheit bei der Bestimmung der künftigen Ertragslage der zu bewertenden Unternehmen. Das Arbeitspapier befasst sich mit der Analyse von Planungsrechnungen in Bewertungsgutachten. Zudem ist die Analyse der Planungsgüte dargestellt, die durch einen Vergleich der Plan-Ergebnisse mit den Ist-Ergebnissen und mit Prognosen unabhängiger Finanzanalysten erfolgt.

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    Paper provided by Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing in its series Working Papers in Accounting Valuation Auditing with number 2011-4.

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    Date of creation: 2011
    Handle: RePEc:zbw:fauacc:20114
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