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Effects of a waiver of receivables on the value of the company

Does a balance sheet restructuring also affect the share value? As is often the case, it depends on the valuation method. One man’s joy is another man’s sorrow? Corona leaves its mark on the balance […]

Premiums and discounts in the business valuation of SMEs – theory, practice and empirics

Introduction There are no special methods for the valuation of small and medium-sized enterprises (SMEs); however, their special features must be taken into account in business valuations. Special features in this sense are all deviations […]

Determining the cost of capital in practice

How to systematically derive the cost of capital for SMEs. This article presents how to estimate the cost of capital, and in particular the cost of equity capital, including for SMEs, in a systematic and […]

May it be a little more?

Theory and practice of premiums and discounts in the valuation of SMEs. In business valuations, practice mainly discusses the numerator, theory the denominator. Theoretically, risks are to be considered primarily in the financial surpluses. In […]

Financial Due Diligence

Due diligence required between audit and business valuation Due diligence pays off Due diligence pays off – at least for the buyer: Empirical studies show that the purchase price was reduced in 67.4 % of […]

Company valuation in times of the virus

Notes on the valuation of companies in and after the Corona crisis Crises and company valuations have one thing in common: the end is decisive! The following article provides advice on company valuations in and […]

Update Business Valuation 2020

The latest developments in business valuation theory, practice and case law In business valuations, theory and practice, economists and lawyers meet. This ensures dynamism in valuation theory, practice and jurisprudence. The Business Valuation Update reports […]

SME valuation in the DACH region

So near and yet so far: SME valuation in the DACH region Business valuation is mathematics + context, which is also evident in a comparison of the valuation of SMEs in the DACH region. The […]

Digitalisation in business valuation

Will the business valuator still be needed in 10 years’ time? Digitisation is on everyone’s lips. It affects practically all industries and fields of activity, not least also business valuation. Digitalisation creates new valuation objects, […]