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Am 07.12.2018 ist der BewertungsPraktikers 4/2018 erschienen (Beilage in DER BETRIEB 49/2018), u.a. mit folgenden Themen:

Sieben gängige Irrtümer bei der Forward Rate basierten Wechselkursprognose im Rahmen rechtlich geprägter Unternehmensbewertungen – Zugleich Erwiderung zu Ruiz de Vargas, BWP 2018 S. 34-49 – (Dr. Rolf Müller / Dr. Rainer Schultheiß)
Prognosemethoden für marktdeterminierte Wechselkurse bei rechtlich geprägten Unternehmensbewertungen – Replik zu Müller/Schultheiß, BWP 2018 S. 98-111 – (Santiago Ruiz de Vargas)
Makrobasierte Automatisierung von Arbeitsabläufen (Andreas Emmert)

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Fachliche News

Optimizing takeover premiums in M&A: The impact of target characteristics and strategic considerations

Publiziert in Fachliche News Mittwoch 13.02.2019

The article by Prof. Dr. Korbinian Eichler looked into 589 takeover premiums of closed European transactions, which occurred between 2005 and 2016. It was found out that both acquirers’ strategic considerations and target firms’ financial characteristics can have a substantial impact on the level of takeover premiums.

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.