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BewertungsPraktiker
– Fachinformationen zu Bewertungsfragen –
Am 25.11.2022 ist der BewertungsPraktiker 4/2022 erschienen, welcher der Corporate Finance 11–12 beiliegt, u.a. mit folgenden Themen:
- Unternehmensbewertung im unsicheren Hochinflationsumfeld – fundamentalanalytische Herausforderungen (Prof. Dr. Matthias Meitner, CFA / Cyril Prengel, CVA)
- Fallstudie zur Bewertung von Personengesellschaften mittels DCF-Verfahren (WP StB Tobias Klingel, CVA / WP StB Prof. Christoph Hell, CVA)
Bewertung in der Bankenabwicklung gem. Art. 36 BRRD (Alexander Klaubauf, BA, CIFRSA) - Kapitalkostenstudie 2022: Inflation auf Rekordniveau – Was bedeutet das für Unternehmensbewertungen? (WP StB Stefan Schöniger / Heike Snellen / Dr. Andreas Tschöpel, CVA, CEFA, CIIA)
- Betafaktoren (Prof. Dr. Bernhard Schwetzler, CVA / Franziska Rath, M.Sc.)
- Standard-Transaktionsmultiplikatoren (Prof. MMag. Dr. StB Stefan O. Grbenic, CVA)
News & Aktuelles
Valuation - Market Essentials Switzerland (Q4 2018)
Publiziert in Fachliche News Dienstag 12.02.2019
Summary report by EY of relevant market data that is regularly used in valuations.
Using a Non-Beta-Adjusted Size Premium in the Context of the CAPM Will Likely Overstate Risk and Understate Value
Publiziert in Fachliche News Montag 04.02.2019
Article by Roger Ibbotson and James Harrington about measuring the Relative Performance of Small Stock vs. Large Stock and the Cost of Equity.
Volkswirtschaftliche Prognosen
Publiziert in Fachliche News Dienstag 22.01.2019
Die nachfolgende Übersicht umfasst aktuelle volkswirtschaftliche Prognosen sowie Kapitalmarkt- und Risikoerwartungen.
Corporate Tax Statistics Database
Publiziert in Fachliche News Mittwoch 16.01.2019
In developing this first edition of the database, the OECD has worked closely with members of the Inclusive Framework on BEPS (Inclusive Framework) and other jurisdictions willing to participate in the collection and compilation of statistics relevant to corporate taxation. The Corporate Tax Statistics database is intended to assist in the study of corporate tax policy and expand the quality and range of data available for the analysis of base erosion and profit shifting (BEPS).
The European Champions Report 2019
Publiziert in Fachliche News Mittwoch 16.01.2019
In the third edition of “The European Champions Report”, KPMG’s Football Benchmark team pays tribute to the champions of Europe’s most prominent leagues in the 2017/18 season, reviewing and comparing some of their most relevant business performance indicators to provide perspective on these clubs’ future.
Industries in 2019
Publiziert in Fachliche News Dienstag 15.01.2019
A special report from The Economist Intelligence Unit.
The world's major industries are all set for further growth in 2019, but there are some worrying risks.
The state of the deal: M&A trends 2019
Publiziert in Fachliche News Freitag 04.01.2019
Annual comprehensive look at M&A activity by Deloitte about deal trends and common challenges faced by corporations and private equity firms.
Truth and Bias in M&A Target Fairness Valuations: Appraising the Appraisals
Publiziert in Aktuelle Veröffentlichungen Donnerstag 27.12.2018
by Matthew Shaffer, Harvard Business School.
In U.S. M&A transactions, target directors are effectively required to seek and consider a “fairness opinion” and supporting valuations before accepting a takeover offer. Despite their legal status, critics have argued that these valuations are biased and sometimes low-quality, and that even unbiased valuations would not be useful to public companies, which can use their pre-deal stock price as an appraisal of their value.