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Immaterielles Vermgen in der Unternehmensanalyse

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Springer Nature
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N/A
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GTIN
9783834926647
Condition
New
Product Description

Immaterielle Vermgenswerte werden zunehmend als zentrale Ressourcen identifiziert, die nachhaltige Wettbewerbsvorteile fr Unternehmen ermglichen. Allerdings liefern weder die externe Rechnungslegung noch die ergnzende, freiwillige Berichterstattung entscheidungsrelevante Informationen fr Investoren und sonstige Stakeholder. Daniel Reimsbach konzipiert eine originre Bewertungsmethodik fr die Unternehmensanalyse, die auf einem mehrperiodigen Residualgewinnmodell basiert. Der entscheidungsrelevante Informationsmehrwert der Bewertungsergebnisse wird dabei empirisch und sachlogisch belegt.

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