裁判例における株式評価の実態-株式評価理論の深化を目指して-

概要

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As stock valuation methods became diverse and multiple, cases of disputes in court increased. This paper aims to deepen the valuation theory by reviewing various judicial precedents in Japan through the following key questions: Which valuation methods are supported in disputes? How have such supports changed over the years? What is the level of acceptance of the DCF method in cases of disputes? What are the differences in dealing with stock valuation between listed and non listed stocks? How are stocks valued in recent judicial precedents? What are the issues concerning taxation? The paper also contributes to an area of accounting and finance which lacks researches of the valuation methods in judicial precedents in Japan.
茨城キリスト教大学の論文