News Unternehmens­bewertung

The equity risk premium is the price of risk in equity markets, and it is not only a key input in estimating costs of equity and capital in both corporate finance and valuation, but it is also a key metric in assessing the overall market.

The Presidential Task Force on Intellectual Property Reporting for Brands (PTF) of the International Trademark Association (INTA) has published recommendations on intellectual property reporting for brands.

Am 11.12.2024 wurde der Entwurf einer Neufassung des Fachgutachtens Unternehmensbewertung (KFS/BW 1) veröffentlicht. 

Mit Datum vom 07.11.2024 wurde der Entwurf der Neufassung des IDW Standards: Grundsätze zur Durchführung von Unternehmensbewertungen veröffentlicht. 

The title of the 19th edition is The New Dilemma: Balancing Interest Rates and Growth. The study included around 300 companies from the DACH region.

Article by Timotej Jagrič, Dušan Fister, Stefan Grbenic and Aljaž Herman.

The authors analysed the performance of AI in the composition of peer groups for transaction multipliers using an artificial neural network in the form of a self-organising map algorithm.

The Valuation Book is a comprehensive introductory valuation guide for investors, managers, accountants, lawyers and anyone else who needs to value a business.

Authors: Mark Aleksanyan / Kenneth Lee / Matthias Meitner / Neil Pande

Article by Johannes Baumgartner and Andreas Schüler in the Journal: Credit and Capital Markets – Kredit und Kapital, Vol. (2024), Online First : S. 1–30.

The authors analyse the suitability of the total market return approach in the context of the CAPM requirements and the company valuation recommendations of the IDW.

The authors find that the valuations of venture-backed startups in which investment funds invest are driven more by the valuations of their peers than by their fundamentals, such as operating performance.

Paper by Björn Imbierowicz and Christian Rauch (June 12, 2024).

The World Intangible Investment Highlights, co-published annually by the World Intellectual Property Organization (WIPO) in partnership with the Luiss Business School (LBS).