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Zur Unterscheidung von Eigenkapital und Fremdkapital : Überlegungen zu alternativen Klassifikationsansätzen der Außenfinanzierung

Listed author(s):
  • Knabe, Andreas
  • Walther, Ursula
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    Instrumente der Außenfinanzierung werden üblicherweise in Eigenkapital und Fremdkapital unterteilt. Die in der Finanzwirtschaft entwickelten Abgrenzungsmerkmale führen zu einer guten Charaktesierung verschiedener Finanzierungsinstrumente. Die Wahl des Merkmals "Rechststellung im Konkurs" als hartes Unterscheidungskriterium ist allerdings nicht frei von Willkür und wird nicht allen Zwecken gerecht. Der Beitrag schlägt vor, zur Klassifizierung von Finanzierungsinstrumenten konsequent am damit verbundenen Zweck anzusetzen. Statt einer diskreten Einteilung werden stetige Maße empfohlen. Zwei einfache Varianten einer kapitalmarktorientierten und produktionsfaktororientierten Lösung stehen zur Diskussion.

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    Paper provided by TU Bergakademie Freiberg, Faculty of Economics and Business Administration in its series Freiberg Working Papers with number 2005,08.

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    Date of creation: 2005
    Handle: RePEc:zbw:tufwps:200508
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