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Unternehmensbewertung in Spruchverfahren beim Squeeze out"

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Springer Nature
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9783658048143
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Product Description

Nach einem Squeeze out haben Minderheitsaktionre einen Rechtsanspruch auf eine Barabfindung, deren Angemessenheit gewhnlich in einem Spruchverfahren berprft wird. Solche berprfungen sind komplex und langwierig, weil regelmig Unternehmensbewertungsgutachten erforderlich sind. Obwohl die mehrjhrigen Spruchverfahren ein reales Problem darstellen, wird der Zeitaspekt im Schrifttum selten bercksichtigt. Vor diesem Hintergrund untersucht Behzad Karami den Zeitaspekt aus Sicht der funktionalen Unternehmensbewertungslehre. Der Autor verdeutlicht die Grnde fr die Beachtung des Zeitaspekts in der Gutachter- und in der Spruchpraxis und generiert zweckadquate Lsungsvorschlge.

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