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Keywords: Business valuation
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Journal Articles
Journal of Financial Regulation and Compliance (2026) 34 (3): 372–384.
Published: 02 October 2025
...Karsten Paetzmann Purpose This paper aims to study the draft business valuation standard IDW ES 1 (2024) of the Institute of Public Auditors in Germany and its potential impact on legally required business valuations. Design/methodology/approach The discussion is based on a comparison...
