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Unternemenskrisen: In 60 Prozent der Fälle liegen die Ursachen im Unternehmen selbst

By expanding their investor base, private equity firms have exposed themselves to litigation in a variety of areas, from contract law to tort law, from fraud to consumer protection.

This guide provides an insight into how carried interest and synthetic / phantom carry salary is taxed across 17 jurisdictions, including in the Americas, Europe, Middle East and APAC. The data is up to date as of 30 September 2025.

Die neue vom FAUB des IDW empfohlene Bandbreitenempfehlung für Marktrisikoprämien beträgt:

• 5,25 % bis 6,75 % (bisher 6% bis 8%) vor persönlichen Steuern und
• 4,50 % bis 5,75 % (bisher 5% bis 6,5%) nach persönlichen Steuern

Unser Mitglied WP Dr. Frederik Ruthardt hat im August 2025 in der Zeitschrift Die AG Praxishinweise zur Umsetzung des neuen IDW ES 17 (Beurteilung der Angemessenheit börsenkursbasierter Kompensation) gegeben.

Carla Nunes and Anas Aboulamer have published "Cost of Capital for Companies in Distress". The publication is a publicly available chapter of the book "Valuation for INSOLvency Practitioners", 2025, with permission by INSOL.

In his thought-provoking piece “Unimpeachable AI Guardrails”, Zach Meyers explores the ethical challenges AI introduces to the valuation profession. Using the metaphor of a literal guardrail (and a real-life car crash), he emphasizes the importance of principle-based standards over mere checkbox compliance. 

- Why Experts Must Evolve from Neutrality to Authentication -
In the landmark 20th article of the Unimpeachable Neutrality series, forensic and valuation expert Zachary Meyers, CPA, CVA, argues that the traditional standard of neutrality is no longer sufficient in an age shaped by deepfakes, AI-generated evidence, and digital manipulation.

This paper by Pablo Fernandez, Diego Garcia de la Garza and Lucía F. Acín contains the statistics of a survey about the Risk-Free Rate (RF) and the Market Risk Premium (MRP) used in 2025 for 54 countries. 

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.