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Die Erfassung fehlender Fungibilität bei der Unternehmensbewertung

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  • Römhild, Maximilian

Abstract

Die Erfassung fehlender Fungibilität bei der Unternehmensbewertung gestaltet sich schon seit langen als problematisch. Der folgende Beitrag zeigt zunächst, daß fehlende Fungibilität einen Einfluß auf den Wert eines Unternehmens hat. Dies erfolgt aus drei Perspektiven: einer theoretischen, einer empirischen und einer juristischen. Daran anschließend werden mögliche Verfahren zur Quantifizierung dieses Werteeinflusses dargestellt und diskutiert.

Suggested Citation

  • Römhild, Maximilian, 2009. "Die Erfassung fehlender Fungibilität bei der Unternehmensbewertung," Hohenheimer Schriften: Rechnungswesen - Steuern - Wirtschaftsprüfung 2009-2, University of Hohenheim, Department of Business Administration.
    • Handle: RePEc:zbw:hohrsw:20092
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