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Unternehmerische Handlungsspielrume und Entscheidungsalternativen lassen sich hufig als Realoptionen interpretieren. In jngerer Zeit hat der Realoptionsansatz daher Eingang in die Theorie der Unternehmung gefungen. Dieses ZfB-Ergnzungsheft befasst sich mit dem Realoptions-Ansatz in den Anwendungsbereichen interne Unternehmensrechnung, Finanzierung und Wettbewerb.
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