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Marktnahe Bewertung von Unternehmen nach der Erbschaftsteuerreform?

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  • Jens Müller

    (Universität Paderborn, Fakultät für Wirtschaftswissenschaften)

  • Caren Sureth

    (Universität Paderborn, Fakultät für Wirtschaftswissenschaften)

Abstract

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Suggested Citation

  • Jens Müller & Caren Sureth, 2011. "Marktnahe Bewertung von Unternehmen nach der Erbschaftsteuerreform?," Schmalenbach Journal of Business Research, Springer, vol. 63(63), pages 45-83, January.
    • Handle: RePEc:spr:sjobre:v:63:y:2011:i:63:d:10.1007_bf03372991
    DOI: 10.1007/BF03372991
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    References listed on IDEAS

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    1. Katharina Finke & Jost H. Heckemeyer & Timo Reister & Christoph Spengel, 2013. "Impact of Tax-Rate Cut cum Base-Broadening Reforms on Heterogeneous Firms: Learning from the German Tax Reform of 2008," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 69(1), pages 72-114, March.
    2. Lo, Kin, 2003. "Economic consequences of regulated changes in disclosure: the case of executive compensation," Journal of Accounting and Economics, Elsevier, vol. 35(3), pages 285-314, August.
    3. Choi, Won W. & Kwon, Sung S. & Lobo, Gerald J., 2000. "Market Valuation of Intangible Assets," Journal of Business Research, Elsevier, vol. 49(1), pages 35-45, July.
    4. Harris, Ts & Lang, M & Moller, Hp, 1994. "The Value Relevance Of German Accounting Measures - An Empirical-Analysis," Journal of Accounting Research, Wiley Blackwell, vol. 32(2), pages 187-209.
    5. Sanjeev Bhojraj & Charles M. C. Lee, 2002. "Who Is My Peer? A Valuation‐Based Approach to the Selection of Comparable Firms," Journal of Accounting Research, Wiley Blackwell, vol. 40(2), pages 407-439, May.
    6. Barber, Brad M. & Lyon, John D., 1996. "Detecting abnormal operating performance: The empirical power and specification of test statistics," Journal of Financial Economics, Elsevier, vol. 41(3), pages 359-399, July.
    7. Kaplan, Steven N. & Reishus, David, 1990. "Outside directorships and corporate performance," Journal of Financial Economics, Elsevier, vol. 27(2), pages 389-410, October.
    8. John D. Finnerty & Douglas R. Emery, 2004. "The Value of Corporate Control and the Comparable Company Method of Valuation," Financial Management, Financial Management Association, vol. 33(1), Spring.
    9. Chan, K C & Chen, Nai-Fu, 1991. "Structural and Return Characteristics of Small and Large Firms," Journal of Finance, American Finance Association, vol. 46(4), pages 1467-1484, September.
    10. Cravens, Karen S. & Oliver, Elizabeth Goad, 2000. "The Influence of Culture on Pension Plans," The International Journal of Accounting, Elsevier, vol. 35(4), pages 521-537, 010.
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    Cited by:

    1. Maiterth, Ralf & Piper, Yuri & Sureth, Caren, 2024. "Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien," arqus Discussion Papers in Quantitative Tax Research 286, arqus - Arbeitskreis Quantitative Steuerlehre.

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