Gegenstand der Arbeit sind konzeptionelle Ansätze von Grundsätzen ordnungsmäßiger Due Diligence, die Ex-Post-Überraschungen als Folge von Informationsrisiken und die im Bereich des Unternehmenskaufs bestehende Rechtsunsicherheit verringern sollen. Leitlinie ist hierbei der Schutz des zu...

Purpose: This paper aims to detect how intangibles can create scalable, synergistic and externally perceived value, softening debt constraints that traditionally affect IC.Design/Methodology/Approach: A comprehensive IC valuation approach is theoretically linked to measurable accounting sources,...

Financial technology (FinTech) is an industry composed of diversified companies that use technology to make financial services more efficient. Fintech is recognized as one of the most critical innovations in the financial industry and is evolving at a rapid speed, driven in part by the sharing...

The economic valuation of goodwill is based on an interdisciplinary approach that synergistically considers the legal, accounting, fiscal, and strategic aspects. The controversial concept of goodwill (goodwill if positive, badwill if negative) has always divided lawyers, businesspeople, and...

An intangible is a non-monetary asset that manifests itself by its economic properties. It does not have physical substance but grants rights and economic benefits to its owner. The examination of the general approaches of valuation of companies is preliminary to the estimation of assets such as...

Empirische Untersuchungen belegen einen mittlerweile auch in Deutschland erhöhten Verbreitungsgrad der Due Diligence bei Mergers & Acquisitions (M&A). Differenziert wird bei den Untersuchungen zwischen einzelnen Teilreviews (Financial, Tax, Legal etc.) allerdings wurden bislang keine breiten...