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Florian Follert

Florian Follertis a Research Associate and doctoral student with the Institute of Auditing at Saarland University, Germany.

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Quarterly Journal of Austrian Economics

Agree or Disagree? On the Role of Negotiations for the Valuation of Business Enterprises

Philosophy and MethodologySubjectivismValue and Exchange

04/15/2019Quarterly Journal of Austrian Economics
Valuation of businesses must be based on appraisement, investment appraisal, and— terra incognita in Austrian economics—negotiation. Discounted cash flow and "relative valuation" methods are well-suited for negotiation purposes.
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