19 February 2018

New book on the valuation of companies in judicial review proceedings

Leonhard Knoll, De exemplis deterrentibus: Bemerkenswerte Befunde aus der Praxis der rechtsgeprägten Unternehmensbewertung, 
2017, Würzburg University Press, 124 pages,
ISBN 978-3-95826-060-3,
EUR 32,90

Available also online free of charge:
http://nbn-resolving.de/urn:nbn:de:bvb:20-opus-147587


The book is a collection of cases concerning valuation in legally defined occasions. These cases, mostly taken from real German law suits, are formulated as questions and problems (inclusively a separate solution chapter), each with framing introductions and conclusions. They highlight the regrettably often disturbed relationship between theory and practice in this area of valuation. This procedure resembles to textbooks which use cases to communicate content, but there is a fundamental difference: No hypothetical cases show the right approach, but real cases demonstrate striking violations contra legem artis.

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