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Bewertung von Kapitalgesellschaften: Der Steuervorteil der Fremdfinanzierung unter schweizerischem Steuerrecht

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  • Bachmann, Carmen
  • Schultze, Wolfgang

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  • Bachmann, Carmen & Schultze, Wolfgang, 2011. "Bewertung von Kapitalgesellschaften: Der Steuervorteil der Fremdfinanzierung unter schweizerischem Steuerrecht," Die Unternehmung - Swiss Journal of Business Research and Practice, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 65(1), pages 6-31.
    • Handle: RePEc:nms:untern:10.5771/0042-059x-2011-1-6
    DOI: 10.5771/0042-059X-2011-1-6
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    References listed on IDEAS

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    1. Wolfgang Schultze & Martin Meyer, 2005. "Die Kapitalflussrechnung in der Unternehmensbewertung: Bewertungskalkül und Gestaltungshinweise," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 16(3), pages 289-324, September.
    2. Wolfgang Schultze, 2004. "Valuation, Tax Shields And The Cost-Of-Capital With Personal Taxes: A Framework For Incorporating Taxes," International Journal of Theoretical and Applied Finance (IJTAF), World Scientific Publishing Co. Pte. Ltd., vol. 7(06), pages 769-804.
    3. Miles, James A. & Ezzell, John R., 1980. "The Weighted Average Cost of Capital, Perfect Capital Markets, and Project Life: A Clarification," Journal of Financial and Quantitative Analysis, Cambridge University Press, vol. 15(3), pages 719-730, September.
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    Cited by:

    1. Rainer Niemann & Mariana Sailer, 2023. "Is analytical tax research alive and kicking? Insights from 2000 until 2022," Journal of Business Economics, Springer, vol. 93(6), pages 1149-1212, August.

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