haku: @indexterm Discount rate / yhteensä: 136
viite: 36 / 136
| Tekijä: | Albrecht, T. |
| Otsikko: | Kritische Überlegungen zur Discounted Cash Flow-Methode - Anmerkungen |
| Lehti: | Zeitschrift für Betriebswirtschaft
1997 : VOL. 67:4, p. 511-516 |
| Asiasana: | DISCOUNTED CASH FLOW VALUATION DISCOUNT RATE |
| Kieli: | ger |
| Tiivistelmä: | Contrary to prior results in the literature, it can be shown that equity- and entity-based methods of valuation lead to identical results for the value of a company s equity, if cash flows are discounted in a theoretically consistent way. If, however, the usage of a constant rate of discount is preferred for the sake of simplicity, then one has to be aware that both methods may deliver distorted results. |
SCIMA