Brosel, Gerrit; Toll, Martin; Zimmermann, Mario - In: FINANCIAL REPORTING 2012/4 (2012) 4, pp. 87-107
In the aftermath of the financial crisis, one of the most topical research questions is what caused it. We argue that one of the causes is the insufficient theoretical background employed in most valuation cases. Over the last six decades, there has been constructive debate between the...