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Unternehmensbewertung bei Strukturmaßnahmen nach dem Börsenkurs?

Unternehmensbewertung bei Strukturmaßnahmen nach dem Börsenkurs?

          
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About the Book

Studienarbeit aus dem Jahr 2011 im Fachbereich Jura - Zivilrecht / Handelsrecht, Gesellschaftsrecht, Kartellrecht, Wirtschaftsrecht, Note: 16, Bucerius Law School - Hochschule für Rechtswissenschaften in Hamburg (Unternehmens- und Kapitalmarktrecht), Sprache: Deutsch, Abstract: Die Bewertung eines Unternehmens ist nicht nur eine betriebswirtschaftliche, sondern eine originär rechtliche Aufgabe. Sie wird für Juristen vor allem dann relevant, wenn der Gesetzgeber dem Mehrheitsaktionär die Möglichkeit einer tiefgreifenden Beeinträchtigung der gesellschaftsrechtlichen Stellung außenste-hender Gesellschafter ermöglicht und diesen ein angemessener Ausgleich für die erlittene Einbuße gewährt werden muss (vgl. §§ 304, 305, 320b, 327a AktG). Zu der Frage, wie die dafür notwendige Unternehmens- und Anteilsbewertung zu erfolgen hat, existiert heute eine unüberschaubare Anzahl an überwiegend be-triebswirtschaftlich geprägten Methoden . Bei unbefangener Betrachtungsweise scheint es jedoch naheliegend, auf ein lange kaum berücksichtigtes Instrument zurückzugreifen: den Markt selbst. So stellte schon Herr Zumwinkel als damaliger Vorstandsvorsitzender der Deutschen Post AG fest: "Der Markt hat immer Recht, es gibt keine andere Instanz." Unter dieser Prämisse soll im Folgenden untersucht werden, ob nicht der Börsenkurs als ausschließliches Kriterium zur Bestimmung der angemessenen Abfindungshöhe bei Strukturmaßnahmen dienen sollte.


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Product Details
  • ISBN-13: 9783640953127
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 4 mm
  • Width: 148 mm
  • ISBN-10: 3640953126
  • Publisher Date: 07 Jul 2011
  • Height: 210 mm
  • No of Pages: 72
  • Series Title: German
  • Weight: 104 gr


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