Corporate Finance

A specia­li­zed area of finance that deals with issues rela­ting to the opti­mal capi­tal struc­ture, the company’s divi­dend policy, the evalua­tion of invest­ment decis­i­ons and the deter­mi­na­tion of company value. In German lite­ra­ture, the term corpo­rate finance is used as a synonym. This term, which origi­na­tes from English-language teaching, encom­pas­ses the subjects of invest­ment apprai­sal, corpo­rate finance, corpo­rate valua­tion and capi­tal market theory tradi­tio­nally taught in German-spea­king countries.