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Unternehmensbewertung in Spruchverfahren Beim "Squeeze Out: Der Zeitaspekt in Gesetz, Rechtsprechung Und Gutachterpraxis Aus Funktionaler Sicht
Paperback
Series: Finanzwirtschaft, Unternehmensbewertung & Revisionswesen
EconomicsManagementGeneral Law
ISBN13: 9783658048143
Publisher: Springer Gabler
Published: Feb 27 2014
Pages: 409
Weight: 1.26
Height: 0.98 Width: 5.83 Depth: 8.27
Language: German
Nach einem Squeeze out haben Minderheitsaktionäre einen Rechtsanspruch auf eine Barabfindung, deren Angemessenheit gewöhnlich in einem Spruchverfahren überprüft wird. Solche Überprüfungen sind komplex und langwierig, weil regelmä ig Unternehmensbewertungsgutachten erforderlich sind. Obwohl die mehrjährigen Spruchverfahren ein reales Problem darstellen, wird der Zeitaspekt im Schrifttum selten berücksichtigt. Vor diesem Hintergrund untersucht Behzad Karami den Zeitaspekt aus Sicht der funktionalen Unternehmensbewertungslehre. Der Autor verdeutlicht die Gründe für die Beachtung des Zeitaspekts in der Gutachter- und in der Spruchpraxis und generiert zweckadäquate Lösungsvorschläge.
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