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Dr. Florian Follert
Seeburg Castle University

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0 Business Economics
0 Decision-Making
0 Managerial Economics
0 Public Choice
0 Economic Analysis

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Earlycite article
Published: 13 July 2021 in Management Decision
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Purpose In response to the UN Guiding Principles on Business and Human Rights from 2011, several governments are enacting laws against exploitation in global supply chains. Such a legislative proposal is problematic in several respects. The authors aim to discuss these problems from an ethical perspective to provide a theoretical basis for law-setting and management decisions. Design/methodology/approach The paper studies the question based on an ethical framework with a libertarian focus. Findings From the perspective of a property rights-based ethics such a proposal prohibits voluntary exchanges and, thereby, a fundamental human right. From a utilitarian perspective it diminishes the utility of the parties of a potential exchange, because they cannot engage an exchange that they want to make. Moreover, it does not only shift an original state task to companies, but also tries to enforce specific values which are not shared all over the world, in third countries. In addition, it creates considerable restrictions on foreign procurement markets for domestic companies, which counteract the actual objective of the law. Research limitations/implications The research provides managers with a moral compass regarding their supply chain decisions based on property rights ethics and utilitarian considerations. Based on that, they can weigh the arguments and make an informed decision. The paper is limited to these approaches that are often neglected in the public debate. Practical implications The authors’ comprehensive discussion from the perspective of libertarian ethics can be helpful for managers in their decision-making. Social implications Supply chain acts have important social implications for people in developing countries as well as companies and consumers in Western countries. This study offers a comprehensive discussion from the perspective of libertarian ethics and can be helpful for entrepreneurs and managers in their decision-making. Originality/value The paper intends to encourage researchers from different disciplines to discuss the ethics of supply chain acts and to reflect governmental plans to transform the UN Guiding Principles in national law. It provides managers with a moral compass regarding their supply chain decisions based on property rights ethics and utilitarian considerations. Based on that, they can weigh the arguments and make an informed decision.

ACS Style

Philipp Bagus; Frank Daumann; Florian Follert. Toward a total morality of supply chain acts. Management Decision 2021, ahead-of-p, 1 .

AMA Style

Philipp Bagus, Frank Daumann, Florian Follert. Toward a total morality of supply chain acts. Management Decision. 2021; ahead-of-p (ahead-of-p):1.

Chicago/Turabian Style

Philipp Bagus; Frank Daumann; Florian Follert. 2021. "Toward a total morality of supply chain acts." Management Decision ahead-of-p, no. ahead-of-p: 1.

Journal article
Published: 22 June 2021 in Energies
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The devastating nuclear disaster in Fukushima, Japan, in 2011, which was triggered by a tsunami in the wake of an earthquake, resulted in the decision to quickly phase out nuclear power and with it implicitly accelerated the German Energiewende (energy transition). To the outside observer, the decision appeared to be spontaneous and possibly due to a distorted perception of the associated risks of nuclear power. From the decision results not only the limiting uses of private property by conventional energy providers, but the exit from nuclear energy has also implications for the energy market. As with every human, political actors decide under uncertainty and incomplete information. Based on these parameters, we emphasize that the decision of a political actor is comparable to management decision-making. The paper takes this as an opportunity to examine the political decision to phase-out nuclear energy by discussing relevant parameters from the perspective of decision theory. We plead for a mandatory consideration of economic findings, especially from decision theory and risk management in political decision-making processes, especially in matters that affect future generations.

ACS Style

Florian Follert; Werner Gleißner; Dominik Möst. What Can Politics Learn from Management Decisions? A Case Study of Germany’s Exit from Nuclear Energy after Fukushima. Energies 2021, 14, 3730 .

AMA Style

Florian Follert, Werner Gleißner, Dominik Möst. What Can Politics Learn from Management Decisions? A Case Study of Germany’s Exit from Nuclear Energy after Fukushima. Energies. 2021; 14 (13):3730.

Chicago/Turabian Style

Florian Follert; Werner Gleißner; Dominik Möst. 2021. "What Can Politics Learn from Management Decisions? A Case Study of Germany’s Exit from Nuclear Energy after Fukushima." Energies 14, no. 13: 3730.

Journal article
Published: 01 June 2021 in The Journal of Alternative and Complementary Medicine
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ACS Style

Florian Follert; Frank Daumann. A Rational Choice Approach to the Use of Homeopathic Remedies. The Journal of Alternative and Complementary Medicine 2021, 27, 473 -476.

AMA Style

Florian Follert, Frank Daumann. A Rational Choice Approach to the Use of Homeopathic Remedies. The Journal of Alternative and Complementary Medicine. 2021; 27 (6):473-476.

Chicago/Turabian Style

Florian Follert; Frank Daumann. 2021. "A Rational Choice Approach to the Use of Homeopathic Remedies." The Journal of Alternative and Complementary Medicine 27, no. 6: 473-476.

Journal article
Published: 20 May 2021 in Economies
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After almost every economic crisis and corporate scandal, political actors announce the need for stricter regulatory measures for financial markets and companies, in an attempt to appease their voters and defend their political agenda. Regarding the latest international financial crisis, the EU responded, among other things, with comprehensive regulation of the European audit market. In the context of auditor rotation, after 17 June 2016, the duration of audit engagements should not exceed a maximum of 10 years. In this paper, we therefore investigate whether there is empirical evidence behind the 10-year threshold—or is it simply arbitrary? Our aim is to evaluate the audit market reform by the European Union (EU) (Regulation (EU) No 537/2014 and Directive, 2014/56/EU) related to the objective of improving the quality of audits. Therefore, our article addresses the most crucial element of this reform, the implementation of a mandatory audit firm rotation for public interest entities (Regulation (EU) No 537/2014, Article 17). Based on a unique dataset of 11,834 firm observations from all listed companies within the EU between 2008 and 2017, we provide for the first time a discussion basis for the assessment of audit market interventions by the EU. Hence, we compare the new maximum durations with average audit tenure in the particular member states. Even where we present only descriptive results, our results at least indicate that the “magic number” 10 (years) could be more the result of a political process—i.e., a consent between the European institutions—rather than evidence based. Therefore, our findings shall serve as a first starting point in the discussion of a vast and interdisciplinary research field.

ACS Style

Markus Widmann; Florian Follert; Matthias Wolz. On the Political Decision of Audit Market Regulation: Empirical Evidence of Audit Firm Tenure and Maximum Durations within the European Union. Economies 2021, 9, 79 .

AMA Style

Markus Widmann, Florian Follert, Matthias Wolz. On the Political Decision of Audit Market Regulation: Empirical Evidence of Audit Firm Tenure and Maximum Durations within the European Union. Economies. 2021; 9 (2):79.

Chicago/Turabian Style

Markus Widmann; Florian Follert; Matthias Wolz. 2021. "On the Political Decision of Audit Market Regulation: Empirical Evidence of Audit Firm Tenure and Maximum Durations within the European Union." Economies 9, no. 2: 79.

Research article
Published: 05 May 2021 in PLOS ONE
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Nations have been competing in sporting competitions for centuries. Therefore, explaining the success of different countries has a long history in sports science. At first, researchers tried to explain success patterns with the help of divergent geographical factors. Later, literature included other determinants on the macro-level which provide evidence that especially the GDP as a proxy for the prosperity of a country has a significant impact on success in sports. Within this broader field of research, also specialization patterns in sports developed into an important topic of research. In line with the literature on factors which lead to (national) success, so far, the discussion mostly concentrates on determinants on a macro-level. We identify the problem that different specialization patterns can be observed in countries that have similar factors on the macro-level, as well. There seems to be a research gap concerning the influencing factors on a meso-level. As a result, the aim of this paper is to show which determinants on the meso-level can affect sports specialization patterns. We provide a model based on the findings of lobbying theory that explains not only different specialization patterns between, e.g., Europe and Africa, but also different specialization patterns within a continent and dissimilar patterns of countries with a similar macro-level can be understood. Overall, our paper contributes to the discussion on specialization in elite sports from an economic perspective, so that future research can build on our work, in particular concerning empirical tests of our approach.

ACS Style

Anne C. Wunderlich; Florian Follert; Frank Daumann. Specialization in sports: A theoretical approach. PLOS ONE 2021, 16, e0250722 .

AMA Style

Anne C. Wunderlich, Florian Follert, Frank Daumann. Specialization in sports: A theoretical approach. PLOS ONE. 2021; 16 (5):e0250722.

Chicago/Turabian Style

Anne C. Wunderlich; Florian Follert; Frank Daumann. 2021. "Specialization in sports: A theoretical approach." PLOS ONE 16, no. 5: e0250722.

Journal article
Published: 05 May 2021
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Nations have been competing in sporting competitions for centuries. Therefore, explaining the success of different countries has a long history in sports science. At first, researchers tried to explain success patterns with the help of divergent geographical factors. Later, literature included other determinants on the macro-level which provide evidence that especially the GDP as a proxy for the prosperity of a country has a significant impact on success in sports. Within this broader field of research, also specialization patterns in sports developed into an important topic of research. In line with the literature on factors which lead to (national) success, so far, the discussion mostly concentrates on determinants on a macro-level. We identify the problem that different specialization patterns can be observed in countries that have similar factors on the macro-level, as well. There seems to be a research gap concerning the influencing factors on a meso-level. As a result, the aim of this paper is to show which determinants on the meso-level can affect sports specialization patterns. We provide a model based on the findings of lobbying theory that explains not only different specialization patterns between, e.g., Europe and Africa, but also different specialization patterns within a continent and dissimilar patterns of countries with a similar macro-level can be understood. Overall, our paper contributes to the discussion on specialization in elite sports from an economic perspective, so that future research can build on our work, in particular concerning empirical tests of our approach.

ACS Style

Anne C. Wunderlich; Florian Follert; Frank Daumann. Specialization in sports: A theoretical approach. 2021, 16, e0250722 .

AMA Style

Anne C. Wunderlich, Florian Follert, Frank Daumann. Specialization in sports: A theoretical approach. . 2021; 16 (5):e0250722.

Chicago/Turabian Style

Anne C. Wunderlich; Florian Follert; Frank Daumann. 2021. "Specialization in sports: A theoretical approach." 16, no. 5: e0250722.

Journal article
Published: 23 April 2021 in Corporate Ownership and Control
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Transfer fees in European football have experienced a rapid increase in the past years. Simultaneously, an increasing number of domestic and recently foreign investors — who are assumed to further increase team spending in European football — have entered the football market by becoming club owners. In light of these developments, fears associated with an increasing influence of foreign (majority) investors from the financial as well as the emotional fan perspective have increased. Given the rather limited number of empirical studies focusing on the impact of investors on transfer fees, we shed further light on this topic. Based on a data sample including transfer fees, player characteristics, player performance and team performance from 2012–2013 to 2018–2019 for the English Premier League, we estimate OLS regressions and quantile regressions to analyze the effects of ownership concentration and investor origin on the amount of individual transfer fees. While we do not find strong evidence that ownership concentration increases the willingness to pay, we find fairly consistent results that foreign investors are willing to pay a premium compared to domestic investors. Our results also indicate that especially foreign investors who own a majority share of a club have a positive effect on transfer fees for the upper quantiles.

ACS Style

Lukas Richau; Florian Follert; Monika Frenger; Eike Emrich. The impact of investors on transfer fees in the English Premier League: A study of the ownership structures. Corporate Ownership and Control 2021, 18, 241 -256.

AMA Style

Lukas Richau, Florian Follert, Monika Frenger, Eike Emrich. The impact of investors on transfer fees in the English Premier League: A study of the ownership structures. Corporate Ownership and Control. 2021; 18 (3, special):241-256.

Chicago/Turabian Style

Lukas Richau; Florian Follert; Monika Frenger; Eike Emrich. 2021. "The impact of investors on transfer fees in the English Premier League: A study of the ownership structures." Corporate Ownership and Control 18, no. 3, special: 241-256.

Research article
Published: 10 April 2021 in Rationality and Society
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Particularly in the social sciences, scientific debates can be understood as a special expression of academic discourse and ideally support the progress of knowledge within a discipline. Very often, there are competing academic schools with greatly differing theoretical foundations, like we have seen, for example, in social sciences especially by the “Methodenstreit” in economics, or the “Positivismusstreit” in Sociology. This paper aims to introduce a new approach to study academic schools and would like to contribute to the literature on the economics of science. To this end, the paper uses the economic theory of religion in general and the economics of sects in particular by transferring the approach to academic schools for the first time. Our results can help to extend the understanding of scientifical decision-making and to explain the membership to an academic school. Although, the model is presented in relationship to social sciences in general and economics in particular, the basic model of academic schools is generally transferable. JEL Classification: A12, B13, B21, B40, B53, Z12

ACS Style

Florian Follert; Frank Daumann. Faith struggles in science: Academic schools as religious sects. Rationality and Society 2021, 1 .

AMA Style

Florian Follert, Frank Daumann. Faith struggles in science: Academic schools as religious sects. Rationality and Society. 2021; ():1.

Chicago/Turabian Style

Florian Follert; Frank Daumann. 2021. "Faith struggles in science: Academic schools as religious sects." Rationality and Society , no. : 1.

Journal article
Published: 23 February 2021 in International Journal of Environmental Research and Public Health
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Worldwide, politicians, scientists, and entrepreneurs are operating under high uncertainty and incomplete information regarding the adequacy of measures to deal with the COVID-19 pandemic. It seems indisputable that only widespread and global immunity can bring normalization to social life. In this respect, the development of a vaccine was a milestone in pandemic control. However, within the EU, especially in Germany, the vaccination plan is increasingly faltering, and criticism is growing louder. This paper considers the EU’s political decision in general and the decisions of the German government to procure vaccine doses against the background of modern economics as a decision under uncertainty and critically analyzes the process.

ACS Style

Werner Gleißner; Florian Follert; Frank Daumann; Frank Leibbrand. EU’s Ordering of COVID-19 Vaccine Doses: Political Decision-Making under Uncertainty. International Journal of Environmental Research and Public Health 2021, 18, 2169 .

AMA Style

Werner Gleißner, Florian Follert, Frank Daumann, Frank Leibbrand. EU’s Ordering of COVID-19 Vaccine Doses: Political Decision-Making under Uncertainty. International Journal of Environmental Research and Public Health. 2021; 18 (4):2169.

Chicago/Turabian Style

Werner Gleißner; Florian Follert; Frank Daumann; Frank Leibbrand. 2021. "EU’s Ordering of COVID-19 Vaccine Doses: Political Decision-Making under Uncertainty." International Journal of Environmental Research and Public Health 18, no. 4: 2169.

Journal article
Published: 24 November 2020 in List Forum für Wirtschafts- und Finanzpolitik
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Die COVID-19-Pandemie hat unter anderem auch erheblichen Auswirkungen auf die wirtschaftliche Situation des Sports im Allgemeinen und dem professionellen Fußball im Besonderen. Dieser Beitrag macht sich zur Aufgabe, die wesentlichen Auswirkungen der Pandemie auf den Profifußball in Deutschland zu beleuchten. Hierzu werden die allgemeinen Auswirkungen der Pandemie auf den Sport kurz umrissen, um anschließend die Konsequenzen für den deutschen Profifußball auszuleuchten. Dabei wird ausgehend von den Rahmenbedingungen und Besonderheiten der Teamsportindustrie auf mögliche Lösungswege, wie mit etwaig entstehenden Problemen aufgrund der Pandemie umgegangen werden kann, eingegangen. Im Ergebnis sehen die Autoren klare Vorteile für brancheninterne Lösungen wie einen Solidarfonds oder Maßnahmen der Selbstregulierung gegenüber möglicherweise angestrebten staatlichen Subventionierungen.

ACS Style

Michael Drewes; Frank Daumann; Florian Follert. Sportökonomische Auswirkungen der COVID-19-Pandemie am Beispiel der Fußball-Bundesligen. List Forum für Wirtschafts- und Finanzpolitik 2020, 46, 345 -357.

AMA Style

Michael Drewes, Frank Daumann, Florian Follert. Sportökonomische Auswirkungen der COVID-19-Pandemie am Beispiel der Fußball-Bundesligen. List Forum für Wirtschafts- und Finanzpolitik. 2020; 46 (3):345-357.

Chicago/Turabian Style

Michael Drewes; Frank Daumann; Florian Follert. 2020. "Sportökonomische Auswirkungen der COVID-19-Pandemie am Beispiel der Fußball-Bundesligen." List Forum für Wirtschafts- und Finanzpolitik 46, no. 3: 345-357.

Article
Published: 06 July 2020 in The Review of Austrian Economics
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Eugen Schmalenbach was one of the founding fathers of business economics theory in the German-speaking world in the first half of the twentieth century. While Mises mentions or discusses Schmalenbach’s work several times and Schmalenbach refers to, for example, Menger and Böhm-Bawerk, his opus and its significance for Austrian theorizing is largely ignored by today’s Austrian scientific community. This fact is astonishing given that Schmalenbach’s work smoothly integrates with and, even more importantly, enhances the reach of Austrian theory into the field of business economics, particularly with regard to the vast field of economic calculation. Based on Austrian insights, Schmalenbach published extensive approaches to both retrospective and anticipatory monetary calculation that serve the entrepreneur in making decisions on the use of scarce resources and in assessing the success of such decisions ex post. Hence, he operationalized Austrian economic calculation to enable the individual entrepreneur to concretely exercise it in his routine course of business. The conceptual ideas of Schmalenbach are cornerstones of Prussian-German business economics (Betriebswirtschaftslehre) which has been taught in universities and business schools in German-speaking countries for more than a century now. This paper, therefore, aims to introduce the Austrian community to Schmalenbach’s work, to emphasize its significance for the advancement of Austrian theorizing, and to illustrate the close relations between Austrian economics and German business economics.

ACS Style

Michael Olbrich; David J. Rapp; Florian Follert. Eugen Schmalenbach, Austrian economics, and German business economics. The Review of Austrian Economics 2020, 1 -29.

AMA Style

Michael Olbrich, David J. Rapp, Florian Follert. Eugen Schmalenbach, Austrian economics, and German business economics. The Review of Austrian Economics. 2020; ():1-29.

Chicago/Turabian Style

Michael Olbrich; David J. Rapp; Florian Follert. 2020. "Eugen Schmalenbach, Austrian economics, and German business economics." The Review of Austrian Economics , no. : 1-29.

Review
Published: 17 June 2020 in Management Review Quarterly
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The audit market is subject to ongoing regulation to ensure or improve the quality of audit services. For this reason, international research on the audit market is highly popular. As part of this discussion, pricing is considered one of the most relevant aspects of audits. However, a remarkable heterogeneity of the control variables used in empirical studies can be observed. Prior meta-analyses on audit fees already summarized and categorized them for audit fee studies covering financial periods until fiscal year 2007. We contribute to the international literature with an up-to date and systematic review approach on audit fee studies published in international relevant scientific journals (JQ3 A + , A, B). In addition to prior reviews and meta-analyses, we finally suggest a standard model for the most important fee drivers that can be used for future audit fee studies. Our unique approach is based on an EBSCO keyword search with a sample of 385 papers published in international relevant scientific journals (JQ3 A + , A, B) and is using a scoring model to assess significance of audit fee control variables. On the one hand, we enrich the literature by a new state of the art paper on pricing within audit firms. On the other hand, we contribute to the international literature on audit markets from a theoretical point of view by deriving a new testable model of audit fee determinants. Therefore, our empirical results provide several fundamental insights that can be used for further empirical and theoretical research on the pricing of audit services. Thus, the results are meaningful not only for researchers within the field of auditing but also for experts in management, pricing or European legislature.

ACS Style

Markus Widmann; Florian Follert; Matthias Wolz. What is it going to cost? Empirical evidence from a systematic literature review of audit fee determinants. Management Review Quarterly 2020, 71, 455 -489.

AMA Style

Markus Widmann, Florian Follert, Matthias Wolz. What is it going to cost? Empirical evidence from a systematic literature review of audit fee determinants. Management Review Quarterly. 2020; 71 (2):455-489.

Chicago/Turabian Style

Markus Widmann; Florian Follert; Matthias Wolz. 2020. "What is it going to cost? Empirical evidence from a systematic literature review of audit fee determinants." Management Review Quarterly 71, no. 2: 455-489.

Journal article
Published: 24 April 2020 in The Economists' Voice
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Various scandals have shaken public confidence in football's global governing body, Fédération Internationale de Football Association (FIFA). It is evident that decision-making within such a collective provides incentives for corruption. We apply the Buchanan-Tullock model that is known from Public Choice theory to study collective decision-making within FIFA. On the basis of this theoretical model, we develop specific proposals that can contribute to combating corruption. Three core aspects are discussed: the selection of the World Cup host, transparency in the allocation of budgets, and clear guidelines for FIFA officials and bodies with regard to their rights and accountability. Our insights can contribute to a better understanding of collective decision making in heterogenous groups.

ACS Style

Florian Follert; Lukas Richau; Eike Emrich; Christian Pierdzioch. Collective Decision-making: FIFA from the Perspective of Public Choice. The Economists' Voice 2020, 17, 1 .

AMA Style

Florian Follert, Lukas Richau, Eike Emrich, Christian Pierdzioch. Collective Decision-making: FIFA from the Perspective of Public Choice. The Economists' Voice. 2020; 17 (1):1.

Chicago/Turabian Style

Florian Follert; Lukas Richau; Eike Emrich; Christian Pierdzioch. 2020. "Collective Decision-making: FIFA from the Perspective of Public Choice." The Economists' Voice 17, no. 1: 1.

Journal article
Published: 06 March 2020 in List Forum für Wirtschafts- und Finanzpolitik
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Zusammenfassung Derzeit versucht eine Initiative verschiedener Organisationen, im Rahmen einer Petition für eine Erhöhung der Strafen für Falschparken zu werben. Der vorliegende Beitrag nimmt dies zum Anlass, die Hintergründe des Vorhabens ökonomisch zu analysieren. Dafür bietet sich die Theorie unerwünschter Handlungen an. Neben der gegenwärtigen Diskussion um höhere Strafen, zeigt der Beitrag anhand der ökonomischen Theorie auf, welche Parameter von staatlicher Seite genutzt werden können, um die Entscheidung eines potentiellen Falschparkers in die gewünschte Richtung zu lenken. Dies sind insbesondere die Entdeckungswahrscheinlichkeit, die Strafart, die Strafhöhe sowie die Gewissenskosten des potentiellen Falschparkers. Auf modelltheoretischer Ebene werden einerseits das Verhalten des potentiellen Falschparkers und andererseits das Verhalten der Kommune diskutiert. Der Aufsatz liefert insofern einen Beitrag zur Stadtökonomik und zeigt verkehrspolitische Implikationen auf.

ACS Style

Florian Follert; Eike Emrich. Zur Ökonomik des Falschparkens. List Forum für Wirtschafts- und Finanzpolitik 2020, 46, 55 -73.

AMA Style

Florian Follert, Eike Emrich. Zur Ökonomik des Falschparkens. List Forum für Wirtschafts- und Finanzpolitik. 2020; 46 (1):55-73.

Chicago/Turabian Style

Florian Follert; Eike Emrich. 2020. "Zur Ökonomik des Falschparkens." List Forum für Wirtschafts- und Finanzpolitik 46, no. 1: 55-73.

Chapter
Published: 03 January 2020 in Bewertung von Eigentumswohnungen
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Die Unternehmensbewertung beinhaltet neben der betriebswirtschaftlichen auch eine rechtliche Dimension. Insbesondere das deutsche Gesellschaftsrecht sieht Konstellationen vor, in denen von Gesetzes wegen eine Unternehmensbewertung durchgeführt werden muss. Die Unternehmensbewertung wird insbesondere oftmals dann zum Rechtsproblem, wenn ein Eigentümer aus einer Gesellschaft ausscheidet und die Höhe der ihm hierfür zu gewährenden Kompensation eine Bewertung des Unternehmens respektive der Unternehmensanteile voraussetzt. Die Hauptfunktionen der Unternehmensbewertung sind folglich angesprochen, wenn sich die Eigentumsverhältnisse am Bewertungsobjekt ändern.

ACS Style

Florian Follert. Die Zusammenfassung der Ergebnisse und ein Ausblick. Bewertung von Eigentumswohnungen 2020, 225 -233.

AMA Style

Florian Follert. Die Zusammenfassung der Ergebnisse und ein Ausblick. Bewertung von Eigentumswohnungen. 2020; ():225-233.

Chicago/Turabian Style

Florian Follert. 2020. "Die Zusammenfassung der Ergebnisse und ein Ausblick." Bewertung von Eigentumswohnungen , no. : 225-233.

Chapter
Published: 03 January 2020 in Bewertung von Eigentumswohnungen
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Im vorangegangenen Kapitel II wurde auf Basis der Vorgaben der Rechtsprechung am Beispiel der §§ 327a ff. AktG ein Normzweck abgeleitet. Sodann wurde mit der funktionalen Unternehmensbewertung ein normzweckadäquates Bewertungskonzept als Soll-Objekt der Unternehmensbewertung zum Zwecke der Abfindungsbemessung ausscheidender Minderheitsgesellschafter identifiziert.

ACS Style

Florian Follert. Die Unternehmensbewertung in Wissenschaft und rechtlicher Anwendung. Bewertung von Eigentumswohnungen 2020, 97 -155.

AMA Style

Florian Follert. Die Unternehmensbewertung in Wissenschaft und rechtlicher Anwendung. Bewertung von Eigentumswohnungen. 2020; ():97-155.

Chicago/Turabian Style

Florian Follert. 2020. "Die Unternehmensbewertung in Wissenschaft und rechtlicher Anwendung." Bewertung von Eigentumswohnungen , no. : 97-155.

Chapter
Published: 03 January 2020 in Bewertung von Eigentumswohnungen
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In Abschnitt II.2.3.3.3 wurde die funktionale Unternehmensbewertung als Soll-Zustand der Unternehmensbewertung zu Zwecken der Abfindungsbemessung herausgearbeitet. Es zeigt sich, dass diese Bewertungsschule mit ihrem investitionstheoretischen Fundament die einzige Vorgehensweise ist, welche den vom BVerfG festgestellten Anforderungen gerecht werden kann. Insbesondere berücksichtigt sie das Prinzip der „vollen“ Abfindung und das Gleichbehandlungsprinzip.

ACS Style

Florian Follert. Die interessengeleitete Rechtsprechung. Bewertung von Eigentumswohnungen 2020, 157 -224.

AMA Style

Florian Follert. Die interessengeleitete Rechtsprechung. Bewertung von Eigentumswohnungen. 2020; ():157-224.

Chicago/Turabian Style

Florian Follert. 2020. "Die interessengeleitete Rechtsprechung." Bewertung von Eigentumswohnungen , no. : 157-224.

Chapter
Published: 03 January 2020 in Bewertung von Eigentumswohnungen
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Die Unternehmensbewertung kann mit Fug und Recht als „Königsdisziplin“ der Betriebswirtschaftslehre bezeichnet werden, da sie verschiedenste wirtschaftswissenschaftliche Teildisziplinen miteinander verbindet und so besonders komplexe Fragestellungen aufwirft. Dabei wird kaum ein zweites betriebswirtschaftliches Fachgebiet im Schrifttum derart kontrovers diskutiert wie die Unternehmensbewertung.

ACS Style

Florian Follert. Die Königsdisziplin im Einflussbereich der Jurisprudenz. Bewertung von Eigentumswohnungen 2020, 1 -10.

AMA Style

Florian Follert. Die Königsdisziplin im Einflussbereich der Jurisprudenz. Bewertung von Eigentumswohnungen. 2020; ():1-10.

Chicago/Turabian Style

Florian Follert. 2020. "Die Königsdisziplin im Einflussbereich der Jurisprudenz." Bewertung von Eigentumswohnungen , no. : 1-10.

Chapter
Published: 03 January 2020 in Bewertung von Eigentumswohnungen
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Unter einer Unternehmensbewertung kann die Zuweisung eines Wertes, der sich in der Regel in einer Geldgröße oder einer Beteiligungsquote ausdrückt, zu einem Unternehmen (Bewertungsobjekt) durch eine Person oder eine Gruppe von Personen (Bewertungssubjekt) verstanden werden. Finanzwirtschaftlich betrachtet konzentriert sich die Unternehmensbewertung auf die Beurteilung eines in der Zukunft zwischen dem Unternehmen und dem Bewertungssubjekt fließenden, unsicheren Zahlungsstroms. Im Kern stellt eine Unternehmensbewertung somit einen speziellen Anwendungsfall der Investitionsrechnung dar.

ACS Style

Florian Follert. Die Unternehmensbewertung als Gegenstand des Gesellschaftsrechts. Bewertung von Eigentumswohnungen 2020, 11 -95.

AMA Style

Florian Follert. Die Unternehmensbewertung als Gegenstand des Gesellschaftsrechts. Bewertung von Eigentumswohnungen. 2020; ():11-95.

Chicago/Turabian Style

Florian Follert. 2020. "Die Unternehmensbewertung als Gegenstand des Gesellschaftsrechts." Bewertung von Eigentumswohnungen , no. : 11-95.

Journal article
Published: 24 July 2019 in List Forum für Wirtschafts- und Finanzpolitik
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Jüngst veröffentlichte das Nachrichtenmagazin Spiegel Enthüllungen der Plattform „Football Leaks“, welche auf Absprachen europäischer Spitzenklubs zwecks Gründung einer privatrechtlich organisierten Superliga schließen lassen. Mit Blick auf die mikroökonomischen Auswirkungen für die Bundesliga sowie die weiteren Akteure DFB, DFL e. V. und UEFA besteht im ökonomischen Schrifttum – nicht zuletzt aufgrund der Aktualität des Themas – Forschungsbedarf. Der vorliegende Beitrag führt eine Art ökonomisches Gedankenexperiment durch, indem angenommen wird, dass es zu einer Superliga im europäischen Vereinsfußball kommt. Einerseits werden die zu erwartenden Auswirkungen auf die Nachfrage und andererseits mögliche institutionelle Folgen diskutiert. Die Erkenntnisse des Beitrags können von Fußballfunktionären im Rahmen ihrer sportpolitischen Entscheidungen genutzt werden.

ACS Style

Florian Follert; Eike Emrich. Was wäre wenn …? List Forum für Wirtschafts- und Finanzpolitik 2019, 45, 347 -359.

AMA Style

Florian Follert, Eike Emrich. Was wäre wenn …? List Forum für Wirtschafts- und Finanzpolitik. 2019; 45 (3):347-359.

Chicago/Turabian Style

Florian Follert; Eike Emrich. 2019. "Was wäre wenn …?" List Forum für Wirtschafts- und Finanzpolitik 45, no. 3: 347-359.