£45.81

Gabler Verlag Unternehmensbewertung und Rechtsprechung: 41 (neue betriebswirtschaftliche forschung (nbf), 41)

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Price History & Forecast

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Last 22 days • 22 data points (No recent data available)

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£45.84 £45.81 £45.81 £45.82 £45.83 £45.84 £45.84 12 March 2026 17 March 2026 22 March 2026 27 March 2026 02 April 2026

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22 days 0 6 11 17 22 £46 Days at Price

Price Analysis

Most common price: £46 (22 days, 100.0%)

Price range: £46 - £46

Price levels: 1 different prices over 22 days

Description

Untemehmensbewertungen bereiten den meisten Juristen Alptraume; viele Richter neigen deshalb dazu, ihre Verantwortung fur die Werthohe durch einen Ruckzug auf die "anerkannten Grundsatze der Betriebswirtschaftslehre" voll auf den Sachverstan digen zu uberwalzen. Damit werden indessen manche Sachverstandigen ubertordert: Es fehlt den Sachverstandigen oft das BewuBtsein, daB derartige Bewertungsfragen immer auch Rechtsfragen darstellen, also rechtsgerecht beantwortet werden sollen; es fehlt den Sachverstandigen aber gelegentlich auch die betriebswirtschaftliche Kompe tenz. Bewertungsfragen sind heute zur Angelegenheit von Spezialisten geworden; es ist langst nicht mehr so, daB etwa jeder Wirtschaftsprufer (oder gar jeder Hochschul lehrer fUr Betriebswirtschaftslehre) zu beliebigen Bewertungsfragen in sachverstandi ger Weise Stellung nehmen konnte. Ertahrung, ohnehin nicht immer vorhanden (insbe sondere nicht in Spezialbereichen), genugt hier nicht; es bedart deren intellektueller Bewaltigung, es bedart, was man keineswegs bei allen Okonomen voraussetzen dart, der Einsicht in grundlegende wirtschaftliche Zusammenhi:inge. Noch groBere Vorsicht ist hinsichtlich der Literatur geboten: Zwar gibt es viele solide Arbeiten, aber es finden sich noch mehr unsolide; Darstellungen von "anerkannten Bewertungsgrundsatzen der Betriebswirtschaftslehre" dart der Richter keineswegs blind vertrauen. Wenn sich Eitelkeit, wie so oft, mit Eigensinn paart, kommen wunderli che Bewertungsthesen zustande; ein Richter mit entsprechender Sensibilitat wird bei den hier gemeinten Beitragen freilich schon yom Sprachniveau her miBtrauisch wer den; bestimmte Stilmerkmale sind stets ein untrugliches Zeichen unzureichenden Sachverstands. Insofem gefahrlicher sind die zahllosen Arbeiten, die der Durchset zung bestimmter Eigeninteressen dienen; auf wenigen Gebieten werden so ungeniert Passagen aus Parteigutachten unter dem Signum objektiver Wahrheiten publiziert.

Product Specifications

Format
perfect
Domain
Amazon UK
Release Date
01 January 1987
Listed Since
17 August 2012

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