What is the categorization of the planned castes

3. Articles in magazines

Working group "Financing" of the Schmalenbach Society, German Society for Business Administration e.V., Value-oriented corporate management with differentiated costs of capital, ZfbF 1996, p.543

Working group "Intangible values ​​in accounting" of the Schmalenbach Society German Society for Business Administration e.V., Categorization and accounting for intangible assets, DB 2001, p.989

Working group "Company valuation within the framework of entrepreneurial objectives" of the Schmalenbach Society, German Society for Business Administration e.V., Company valuation as the basis for entrepreneurial decisions, ZfbF 1976, p.99

AKU, Reporting on the 57th to 61st meeting, FN-IDW 1997, p.33

AKU, Draft of an announcement on the effects of the Corporate Income Tax Reform Act 1977 on company valuation, WPg 1977, p.432

Albach, Shareholder value, ZfB 1994, p.273

Albrecht, Critical considerations on the discounted cash flow method, ZfB 1997, p.511

Amely / Suciu-Sibiaru, Real option-based company valuation, FB 2001, p. 88

Eye thick hat / Moser / Widmann, The planned reform of corporate taxation, FB 2000, p. 362

Baetge, Use of DCF calculations in accounting according to IFRS, WPg 2009, p.13

Baetge / Klönne / Schumacher, Challenges in financial due diligence investigations due to the BilMoG, DB 2011, p.829

Baetge / Krause, The consideration of the risk in the company valuation - an empirically supported consideration of the discount rate, BFuP 1994, p.433

Ballhorn / King, Company Valuation in Family and Inheritance Law - Comments on the Draft Standard IDWIT 13, ErbR 2015, p. 412

Ballwieser Among other things, special features when determining an objectified company value of small and medium-sized companies (IDW Practical note 1/2014), WPg 2014, p.463

Ballwieser, Current aspects of company valuation, WPg 1995, p.119

Ballwieser, The choice of the discount rate for the company valuation, taking into account risk and inflation, BFuP 1981, p.97

Ballwieser, Discount rate and taxes, DB 1997, p.2393

Ballwieser, Company valuation in the event of uncertain currency devaluation, ZfbF 1988, p.798

Ballwieser, Company valuation using the discounted cash flow method, WPg 1998 p.81

Ballwieser / Leuthier, Business tax advice: basic principles, procedures and problems of company valuation, DStR 1986, p.545

Bamberg, Company valuation in Germany, BFuP 1999, p.653

Barthel, Company value: ability to be taken into account and derivation of fungibility surcharges, DB 2003, p1181

Barthel, Company value: The comparison-oriented valuation method, DB 1996, p.1349

Barthel, Company value determination vs. due diligence investigation, DStZ 1999, p.73

Bartke, On the significance of the liquidation value as the lower limit of the value, BFuP 1981, p.393

Bassemir / Gebhardt / RuffingTo discuss the (non-) consideration of financial and debt crises when determining the cost of capital, WPg 2012, p.882

Baumhoff/Ditz/Greinert, Effects of the Corporate Tax Reform Act 2008 on the determination of international transfer prices, Part 1, DStR 2007, p.1461

Baumhoff/Ditz/Greinert, Effects of the Corporate Tax Reform Act 2008 on the taxation of cross-border relocations of functions, Part 2, DStR 2007, p.1649

Baumunk / Behrendt, Discounted cash flow method: How do you get objectified discount rates ?, Immobilien Zeitung No. 12 v. June 8, 2001, p. 11

Bayer, Capital increase with exclusion of subscription rights and asset protection for shareholders in accordance with Section 255 (2) AktG, ZHR 1999, p.505

Bebchuk / Kahan, Fairness Opinions: How Fair Are They and What Can Be Done about It ?, DLJ 1989, p. 27

Beckmann / Meister / Meitner, The multiplier method in capital market-oriented company valuation, FB 2003, p. 103

Behringer, The evaluation of a freelance practice with the income approach, DStR 2001, p.719

Behringer, Uncertainty and company valuation, DStR 1999, p.731

Bender / Lorson, Process of company valuation (III): Critical appraisal of the income value process according to HFA opinion 2/1983, BuW 1996, p. 650

Bender / Lorson, Process of company valuation (IV): Discounted cash flow process and comments on shareholder value concepts, BuW 1997, p. 1

Berg / Kaserer, Extracting the Equity Premium from CDS Spreads, Journal of Derivatives 1/2013, p. 8

Berg / Willershausen, Estimation of expected stock returns based on debt capital markets, credit and capital 2005, p. 435

Bertram, The difference between tax savings and tax deferrals with the tax deposit account: How can value effects from the tax deposit account be consistently taken into account when valuing a corporation? WPg 2017, p.150

Bertram / Castedello / Tschöpel, Considerations on the market return and the market risk premium, CF 2015, p. 468

Beumer, Implicit Market Risk Premiums - Consistent Determination and Application, CF 2015, p. 330

Beyer / Mackenstedt, Principles for the valuation of intangible assets (IDWS 5), WPg 2008, p.338

binder, Institutional limits of the license analogy method in brand valuation, WPg 2010, p.920

Binder / Nestler, Valuation of Intangibles and Trademarks, Valuation Strategies, July / August 2015, p. 6

Blum / Weber, Rating of Brands - A Comparison Between IDWS 5 and ISO 10668, WPg 2012, p.442

flower, Betas and Their Regression Tendencies, JoF 1975, p. 785

flower, Betas and Their Regression Tendencies: Some Further Evidence, JoF 1979, p. 265

flower, On the Assessment of Risk, JoF 1971, p. 1

Böcking / Nowak, The contribution of the discounted cash flow method to solving the typing problem in company valuations, DB 1998, p.685

Böcking / Nowak, Market-oriented company valuation, FB 1999, p. 169

Boor, Profit transfer and domination agreements in notarial practice, RNotZ 2017, p.65

Borowicz, Fairness Opinions: fig leaf or serious report? On the content, goals and independence of the expert, M&A Review 2005, p. 253

Stock exchange, Company value and company valuation, ZfbF 1993, p.79

Brähler, The standard of value of the company valuation according to § 738 BGB, WPg 2008, p.209

Bredow, Guarantee clauses for taxes in company purchase agreements, WiB 1996, p.518

Brennan, Taxes, Market valuation and corporate finance policy, National Tax Journal 1970, p. 417

Bretzke, Risks in company valuation, ZfbF 1988, p.813

Bretzke, On the problem of the objectivity claim in company valuation theory, BFuP 1976, p.543

Crumbs, A systematization of the ancillary functions of the functional business valuation theory, BFuP 2006, p.128

Brüchle / Erhardt / Nowak, Group influence and decoupling from market risk - An empirical analysis of the beta factors in factual and contract groups, ZfB 2008, p.455

Bruehl, Country Risks in International Company Acquisitions, FB 2000, p. 61

Bruner i.a., Best Practices in Estimating the Cost of Capital: Survey and Synthesis, Financial Practice and Education 1998, p. 13

Buchner / Englert, The valuation of companies on the basis of the company comparison, BB 1994, p.1574

Buses from Colbe, Consideration of synergies versus the stand-alone principle in the company valuation, ZGR 1994, p.595

Buses from Colbe, Company valuation as an investment calculation, The company 1966, p. 49

Buses from ColbeWhat is and what does shareholder value mean from a business point of view? ZGR 1997, p.271

Cannivé / Suerbaum, The fairness opinion for capital increases in kind by stock corporations: Legal requirements and structure according to IDW S 8, AG 2011, p.317

Castedello / Beyer, Control of intangible assets and IFRS, BFuP 2009, p.152

Castedello / Klingbeil, IFRS 13 : Application questions for non-financial assets in practice, WPg 2012, p.484

Castedello / Klingbeil / Schröder, IDW RS HFA 16 : Evaluations when mapping company acquisitions and for impairment tests according to IFRS, WPg 2006, p.1028

Castedello / Schmusch, Brand valuation according to IDWS 5, WPg 2008, p.350

Chazen, Fairness from a financial point of view in acquisitions of public companies: is "third-party sale value" the appropriate standard ?, The Business Lawyer 1981, p. 1439

Classen / Störring, Earn-out regulations in company purchase agreements, M&A Review 2012, p. 503

Claus / Thomas, Equity Premia as Low as Three Percent? Evidence from Analysts' Earnings Forecasts for Domestic and International Stock Markets, JoF 2001, p. 1629

Coenenberg, The information problem in decision-oriented company valuation, ZIR 1971, p. 57

Coenenberg, Decision-oriented company valuation and "earnings weakness", BFuP 1984, p.496

Coenenberg, Company valuation using the Monte Carlo simulation, ZfB 1970, p.793

Coenenberg, Market value and remaining business load in the context of compensation for the expropriation of agricultural land, DB 1986, Beil. 2, p. 1

Coenenberg / Sautter, Strategic and financial evaluation of company acquisitions, DBW 1988, p.691

Coenenberg / Sautter, Strategic and financial evaluation of company acquisitions, DBW 1988, p.702

Coenenberg / Schultze, The multiplier method in company valuation, FB 2002, p. 697

Creutzmann, Company valuation in tax law - revision of the Valuation Act from 1.1.2009, DB 2008, p.2784

Dahlquist / Svensson, Estimating the term structure of interest rates for monetary policy analysis, Scand. Journal of Economics 1996, p. 163

Daske / Gebhardt / Klein, Estimating the expected cost of equity capital using analysts' consensus forecasts, sbr 2006, p. 2

Daske / Wiesenbach, Practical Problems of the Future-Oriented Estimation of the Cost of Equity on the German Capital Market, FB 2005, p. 407

Davidoff, Fairness Opinions, Am. U.L. Rev. 2006, p. 1557

German Bundesbank (Ed.), Estimation of Yield Curves, Monthly Report October 1997

German Bundesbank (Ed.), Statistical Supplement "Capital Market Statistics" June 2005, p. 66

German Stock Institute (DAI), Share versus pension (http://www.toptraderlounge.com/pdf/studien/Studie-26.pdf)

German Stock Institute (DAI), Factbook, Chapter 7, Structure of Financial Assets and Significance of the Share (http://www.dai.de/files/dai_usercontent/dokumente/Statistiken/MAR%202013_Factbook_07_Geldvermoegenstatistik.pdf)

Lockpick, Tax clauses in the company purchase agreement (asset deal and share deal), Ubg 2010, p. 712

Dimson i.a., Credit Suisse Global Investment Returns Yearbook Book 2012 (https://www.credit-suisse.com/investment_banking/doc/cs_global_investment_returns_yearbook.pdf)

Dining chair, Discounted Cash Flow Methods in Half Income Method, FB 2002, p. 79

Dirrigl, The appropriateness of the exchange ratio in the event of a merger as a problem of the merger review and judicial review, WPg 1989, p.454

Dirrigl, Concepts, areas of application and limits of a strategic company valuation, BFuP 1994, p.409

Dörner, Problem areas of company valuation in the context of inheritance tax reform, BewP 2009, p. 4

Dörner, Consideration on the theory and practice of subjective company valuation - the functions of the auditor as an appraiser, WPg 1981, p.202

Dörschell / Franconia / Schulte, Valuation of holdings according to IDW RS HFA 10 - Presentation and analysis against the background of the new version of the IDW S 1 as well as the IDW RS HFA 16, WPg 2006, p.1060

Dörschell / Ihlau / v. Lackum, The valuation of customer-oriented intangible assets - valuation principles and procedure using the example of the residual value method, WPg 2010, p.978

Drosdzol, Company valuation: The validity of Section 11 (2) BewG and the simplified capitalized earnings method for income tax purposes, DStR 2011, p.1258

Drukarczyk, DCF methods and capitalized earnings method, WPg 1995, p.329

Drukarczyk, What do company pension commitments cost? DBW 1990, p.333

Drukarczyk, Value-oriented corporate management - discussion of the Rappaport shareholder value approach, ZBB 1997, p.217

Drukarczyk / Honold, Company valuation, DCF methods and the value of tax financing advantages, ZBB 1999, p.333

Drukarczyk / Richter, Total Company Value, Share-Based Financial Decisions and APV Approach, DBW 1995, p.559

Duarte / Rosa, The Equity Risk Premium: A Review of Models, February 2015, available at: https://www.newyorkfed.org/medialibrary/media/research/staff_reports/sr714.pdf (accessed on February 16, 2017)

Duchin / Schmidt, Riding the merger wave: Uncertainty, reduced monitoring, and bad acquisitions, JFE 2013, p. 69

DVFA Expert Group "Corporate Transactions and Valuation", The DVFA Best Practice Recommendations for Company Valuation, CFB 2012, p. 43

Eisenhardt, Agency Theory: An Assessment and Review, AMR 1989, p. 57

Elmendorff, Valuation of company shares in free float, WPg 1966, p.548

Elson, Fairness Opinions - Are they fair or should we care ?, OSLJ 1992, p. 951

Erhardt / Nowak, A lot of noise about nothing? - On the (Ir) relevance of the risk premium for company valuation in the context of squeeze-outs, AG special issue 2005, p. 3

serious, Solving the circularity problem of DCF valuation through mathematical iteration, M&A 2000, p. 149

Ernst / Gleißner, Damodaran's country risk premium - a supplement to the criticism of Kruschwitz / Löffler / Mandel from a real scientific perspective, WPg 2012, p.1252

Ernst / Gleißner, The contribution of science to the improvement Foundation of company valuations using the example of the country risk premium, WPg 2014, p.532

Esser / Gebhard, The valuation of real estate of fixed assets in the trade balance sheet: Recommendations for the application of IDW RS IFA 2, WP Praxis 2016, p. 228

Esser / Gebhardt, Principles for Valuation of Real Estate - An introduction to the new valuation standard IDWIT 10, WPg 2013, p.268

Fama, Efficient Capital Markets: A Review of Theory and Empirical Work, JoF 1970, p. 383

Fama, Risk-adjusted Discount Rates and Capital Budgeting under Uncertainty, JFE 1977, p. 3

Barrel night, The deferred speculation tax in the valuation of real estate in profit compensation, FamRZ 2014, p.1681

Feldhoff, The new IDW standard for company valuation is a step forward, DB 2000, p.1237

Fiflis, Responsibility of investment bankers to shareholders, Wash. U. L. Rev. 1992, p. 497

Fischer-Winkelmann / Busch, The practical application of the various company valuation methods, FB 2009, p. 635

butcher, The "Business Judgment Rule": From Judges' Law to Codification, ZIP 2004, p.685

butcher, On the legal significance of the fairness opinion in German stock corporation and takeover law, ZIP 2011, p.201

Butcher / Körber, Due diligence and guarantee when purchasing a company, BB 2001, p.841

Butcher / tailor, The liquidation value as the lower limit of the company valuation for compensation claims under company law, DStR 2013, p.1736

Forester / from Cölln, The new regulation of § 8d KStG in the case of harmful participation acquisitions, DStR 2017, p.8

Franconia / Schulte / Luksch, Stock exchange price as “true value” in severance payment cases ?, BewP 2012, p. 28

Frantzmann, To measure the market risk of German stocks, ZfbF 1990 p.67

Friedl / Schwetzler, Inflation, growth and company valuation, WPg 2009, p.152

Wireless, Aspects of company valuation in practice, ZfbF 1995, p.501

Ganzert / Kramer, Due Diligence Review - a content definition, WPg 1995, p.576

Gellert, Auditing and acquisition risks, BFuP 1990, p.129

Gerlach, Common Value, Restrictions on Disposal, Voting Rights and Holding Companies in the Fiscal Unit Valuation, Part 1, BB 1996, p.821

Gerpott / Thomas, Brand valuation process - fields of application and process overview, WiSt 2004, p.394

Gleissner, Valuation of unlisted companies - the consideration of insolvency probabilities, BewP 2011, p. 12

Goldscheider, The classic 25% rule and the art of intellectual property licensing, Duke Law & Technology Review 2011, p. 1

Goldscheider / Jarosz / Mulhern, Use Of The 25 Per Cent Rule In Valuing IP, Les Nouvelles December 2002, p. 123

Gordon / Shapiro, Capital Equipment Analysis - The Required Rate of Profit, Management Science 1956, p. 105

Gräfer / Ostmeier, The discounted cash flow as an instrument of company valuation, BBK 2000, p.1241

Graumann / GrundeiWhen do corporate decisions comply with the corporate law requirement of “adequate information”? DBW 2011, p.379

Gronstedt / Jörgens, The warranty liability for company acquisitions according to the new law of obligations, ZIP 2002, p.52

Large, Legal requirements for arbitration reports using the example of company valuations, DStR 2000, p.1959

Large field, International company valuation, BB 2001, p.1836

green i.a., Fairness Opinions: Regulations of the IDW Standard ES 8, WPg 2010, p.645

Hachmeister, The mapping of the financing in the context of various discounted cash flow processes, ZfbF 1996, p.251

Hachmeister / Ruthardt, Challenges in evaluating SMEs: risk premium, DStR 2014, p.488

Hachmeister / Ruthardt, Assets not required for business purposes in the company valuation, BB 2014, p.875

Hachmeister / Ruthardt, Company valuation for inheritance tax in Germany and the USA: common value vs. fair market value, DStR 2016, p.1048

Hachmeister / Ruthardt, Company valuation for inheritance tax in Germany and the USA: Importance of premiums and discounts, DStR 2016, p.1127

Hachmeister / Ruthardt, Company valuation in the light of recent corporate law jurisprudence, WPg 2014, p.894

Hachmeister / Ruthardt, From company value to share value: preferred and ordinary shares in the earnings value calculation, BB 2014, p.427

Hachmeister / Ruthardt / Autenrieth, Market risk premiums on the German capital market - determination and comparison of supply-side and historical market risk premiums, DBW 2015, p.145

Hachmeister / Ruthardt / Eitel, Company valuation in the light of recent corporate law jurisprudence, WPg 2013, p.762

Hachmeister / Ruthardt / Lampenius, Company valuation in the light of recent case law - valuation method, earnings forecast, base rate and growth discount, WPg 2011, p.519

Hachmeister / Ruthardt / Lampenius, Company valuation in the mirror of recent case law - consideration of the risk, risk surcharge and personal taxes, WPg 2011, p.829

Hachmeister / meadow, The interest rate in company valuation: Current problems and case law, WPg 2009, p.54

Hafner, Company valuation with multiple objectives, BFuP 1988, p.485

Hannes /Onderka, Evaluation and sparing of the business assets: first findings from the decrees of the financial administration, ZEV 2009, p.421

Hansen / Knoll, Dividends of listed stock corporations in Germany, Journal for Taxes & Law 2005, p. 256

Hayn, Company valuation - the functional value concepts, DB 2000, p.1346

pike/v. Cölln, Pitfalls of the simplified capitalized earnings method according to the BewG in the version of the ErbStRG, DB 2010, p.1084

pike/v. Cölln, Company valuation according to the BewG in the version of the ErbStRG - comments on the state decrees, BB 2010, p.795

Heitzer / Duschmann, Company valuation with autonomous financing policy, ZfB 1999, p.1463

Helbling, DCF method and cost of capital reimbursement in company valuation, Schweizer Treuhänder 1993, p. 157

Hellbardt / Pernegger / Längle, M&A transactions in German medium-sized companies - support of the process by the auditor, WPg 2016, p.747

Henselmann, Case study company valuation: residual value and discounting, StB 2001, p.385

Henselmann / Barth, “Usual Evaluation Methods” - An empirical survey for Germany, BewP 2009, p. 9

Henselmann/Kneels, Intangible values ​​for substance value within the meaning of the Valuation Act, BewP 2011, p. 10

Heurung, For company valuation in the case of division processes with capital structure problems, WPg 1998, p.201

Hiebeler, Evaluation of heritable building rights and heritable building plots - plausibility check of the results taking into account the advantages of the association, ZdW Bay 2/2017, p. 69

Hinz / Behringer, Company valuation: occasions, functions, instruments, WiSt 2000, p.21

Hitz / Zachow, Standardization of the value standard “fair value” through IFRS 13 "Fair Value Measurement", WPg 2011, p.964

Holloway / Reilly, Intangible Asset Valuation Approaches and Methods, Willamette Management Associates Insights, Autumn 2012, p. 13

Hommel / Braun / Schmotz, New ways in company valuation ?, DB 2001, p.341

Hommel / Buhleier / Pauly, Valuation of brands in accounting - a critical analysis of the IDWES 5, BB 2007, p.371

Hommel / Rammert / Kiy, The reform of the discount rate for pension provisions in accordance with Section 253 (2) HGB - compliant with GoB or aid to accounting policy ?, DB 2016, p.1585

Hopping / Hopping, Evaluation and accounting of self-developed software, CR 2009, p.1

Hoppens, The deferred income tax in gain adjustment: a rescue attempt, FamRZ 2012, p.1618

Huebner, The Inheritance Tax Reform Act - a first overview, Ubg 2009, p. 1

Huettemann, New Developments in Company Valuation in Corporate Law, CF 2016, p. 467

Huettemann, Legal requirements for an evaluation concept, WPg 2007, p.802

IDW, Information from FAUB v. January 10, 2012 on the effects of the current capital market situation on the determination of the capitalization rate, FN-IDW 2012, p.122

IDW, Information from FAUB v. September 19, 2012 to take into account the financial market crisis when determining the capitalization rate in the company valuation, FN-IDW 2012, p.568

Ihlau / Duscha, Notes on using IDW S 1 when evaluating SMEs, WPg 2012, p489

Ihlau / Duscha / Köllen, Country risks in planning and their effects on company valuation, BB 2015, p.1323

Ihlau / cabbage, Practice of company valuation in family and inheritance law, application aids in the new standard IDW P. 13, WPg 2017, p.397

Hunter / heaven, The fair value measurement of intangible assets against the background of the implementation of international accounting standards, BFuP 2003, p.417

Jensen, Agency costs of free cash flow, corporate finance, and takeovers, AER 1986, p. 323

Jensen, The modern industrial revolution, exit, and the failure of internal control systems, JoF 1993, p. 831

Jonas, Distribution behavior and beta factor of German stock corporations, FB 2006, p. 479

Jonas, The evaluation of medium-sized companies - simplifications and deviations, WPg 2011, p.300

Jonas, Company valuation: on the application of the discounted cash flow method in Germany, BFuP 1995, p.83

Jonas / Löffler / Wiese, The CAPM with German income tax, WPg 2004, p.898

Jonas / Wieland-Blöse / Schiffarth, Base interest rate in company valuation, FB 2005, p. 647

Kaden i.a., critical considerations on the discounted cash flow method, ZfB 1997, p.499

Kamiyama / Sheehan / Martinez, Valuation and exploitation of intellectual property, OECD STI Working Paper 2006/5, p. X

Kaperzak / NestlerTo take into account the tax amortization benefit when determining the fair value of intangible assets IFRS 3, DB 2007, p.473

Kasperzak / Kalantary, Objectification of the forecast period in the fair value measurement of intangible assets - Part 1, WPg 2011, p.1114

Kasperzak / Kalantary, Objectification of the forecast period in the fair value measurement of intangible assets - Part 2, WPg 2011, p.1171

Kehrel / Konrad, Company evaluations in banking practice, CFB 2013, p. 28

Cherry / frizzy, Critical considerations on the discounted cash flow method, ZfB 1996, p.793

Kittner, "Human Resources" in company valuation, DB 1997, p.2285

Knaup, Survival and longevity in the Business Employment Dynamics data, Monthly Labor Review, p. 50

Knaup / Piazza, Business Employment Dynamics Data: Survival and Longevity, Monthly Labor Review, p. 3

Knoll, The determination of the beta factor in the CAPM for compulsory severance payments under stock corporation law, UM 2005, p. 174

Knoll, Growth and distribution behavior in perpetuity: problems of the IDWES 1 n.F.?, WPg 2005, p.1120

Knoll / praise / tartler, Long-term earnings growth: What does empirical evidence say ?, BewP 1/2009, p. 12

Knoll / Sedlacek, Earnings Growth of Listed Companies in Germany, Journal for Taxes & Law 2008, p. 135

Knoll / Wenger, Company valuation: is even less even more objective ?, WiSt 2005, p.241

Koblenzer/Seker, Company law special rights in the area of ​​conflict of fundamental questions of valuation law, ErbStB 2011, p. 282

Cook, Model of the binomial evaluation of general exchange options, FB 2001, p. 85

Cabbage, Personal company valuation and personal circumstances - value relevance of contractual restrictions on disposal, WPg 2015, p.1130

Cabbage, Overview and appraisal of the simplified capitalized earnings method according to the new valuation law, ZEV 2009, p.554

Cabbage/king/Möller, The tax asset value - an incomplete implementation of the common understanding of value ?, BB 2013, p.555

Cabbage/Shilling, The reform of inheritance tax and valuation law in the light of IDW S 1 in the version 2008, StuB 2008, p.909

Kohl / Schröder, Special features of the determination of arbitration values, WPg 2016, p.1376

Kohl / Schulte, Capitalized earnings method and DCF method, WPg 2000, p.1147

Kohl / Schulte / Weber, Methods of company valuation taking into account income taxes and financing policy, FB 2000, p. 464

Kolb / Görtz, Vendor Due Diligence in the context of corporate transactions from a practical perspective, M&A Review 1999, p. 469

Korth, Company valuation in the field of tension between business management company valuation, market price compensation and jurisprudence, BB 1992, Beil. 19, p. 1

Kossmann, Assessment obligations of the Management Board and the Supervisory Board according to Section 27 WpÜG, taking into account IDWIT 8, NZG 2011, p.46

Koster, Sustainable price and volume differentiation in company valuation, WPg 2006, p.830

KPMG, Intangible values ​​in the field of tension between value creation and value protection, KPMG Valuation News, Winter 2015/16, p. 13

Kupke / Nestler, Valuation of participations and other company shares in the commercial balance sheet according to IDW RS HFA 10, BB 2003, p.2671

Krämer / Kieswetter, Legal and practical aspects of a due diligence from publicly available information sources of a listed company, BB 2012, p.1679

Krolle / Knollmann, Considerations on the relevant income tax rate when determining the company value, FB 2000, p. 77

Kruger / veal, Due diligence when buying and selling companies, DStR 1999, p.174

Kruschwitz, Risk discounts, risk premiums and risk premiums in company valuation, DB 2001, p.2409

Kruschwitz / Löffler, Five typical misunderstandings in connection with the DCF procedure, FB 2003, p. 731

Kruschwitz / Löffler, Company valuation and income tax from the point of view of theorists and practitioners, WPg 2005, p.73

Kruschwitz / Löffler / Mandl, Damodaran's Country Risk Premium - and what to think of it WPg 2011, p.167

Kruschwitz / Löffler / Mandl, Company valuation between art and science, WPg 2014, p.527

Kruschwitz / Milde, Business risk, financing risk and cost of capital, ZfbF 1996, p.1115

Kuckenburg, Deferred taxes in profit adjustment, FuR 2015, p.95

Bold, The application of the inheritance valuation privilege of § 2049 BGB to diversified agricultural businesses operated in cooperation, BzAR 11/2014, p. 435

Kunowski / Popp, Effects of the Tax Reduction Act on company valuation, StuB 2000, p.1013

Kupke / Nestler, Valuation of participations and other company shares in the commercial balance sheet according to IDW RS HFA 10, BB 2003, p.2671

Kiss mouth Among other things, the valuation of company assets according to the ErbStRG and company valuation, BB 2008, p.472

Kiss mouth, Presentation of the discounted cash flow method, StB 1999, p.332

Kussmaul / Müller, Notes on the inheritance tax treatment of family businesses - classification and structure, Ubg 2017, p. 328

Küting / Eidel, Market value approach versus earnings value and discounted cash flow method, FB 1999, p. 225

Küting / Lorson, Success (potential) oriented group management, BB 1997, Beil. 8, p. 1

Lasa, Impairment tests for company shares in accounting: a comparison of HGB, US-GAAP and IFRS, DB 2006, p.457

Laitenberger / Bahr, The importance of income tax in company valuation, FB 2002, p. 703

Laitenberger / Tschöpel, Full distribution and half-income method, WPg 2003, p.1357

Leoprechting, Evaluation of corporate strategies, BuW 2000, p. 786

FolksTo take taxation into account when valuing a company, BFuP 1988, p.505

Leyendecker / Kleinhenz, No value indication in the context of the statement pursuant to Section 27 WpÜG, BB 2011, p.2952

Lintner, The valuation of risk assets and the selection of risky investments in stock portfolios and capital budgets, Review of Economics and Statistics 1965, p. 13

Spoonbill, The CAPM with taxes, WiSt 1998, p.420

Spoonbill, Tax due diligence in company acquisitions, WPg 2004, p.576

Spoonbill, Two notes on WACC, ZfB 2004, p.1

Löhr, Company valuation: distribution policy and full distribution hypothesis, WPg 1992, p.525

Löhr / Rams, Company valuation with real options, BB 2000, p.1983

Lopatta among other things, redefinition of sales revenues and adjustment of the size classes according to BilRuG, DB 2016, p.1516

Lüdenbach, Company valuation according to IDWS 1, INF 2001 p.596

Luehrmann, Using APV - A better tool for valuing operations, Harvard Business Review 1997, p. 145

Lutter, The Business Judgment Rule and its practical application, ZIP 2007, p.841

Lutter, Due diligence of the buyer when purchasing a participation, ZIP 1997, p.613

Mackenstedt / Fladung / Heaven, Selected aspects in determining fair values ​​according to IFRS 3 - Notes on IDWRS HFA 16, WPg 2006, p.1037

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