Corporate evaluation in the German banking sector

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Corporate evaluation in the German banking sector is increasingly crucial, particularly for small cooperative banks and savings banks facing unexpected challenges like hostile takeovers and a poor cost-income ratio. The rapid changes in the sector have made it essential for banks to adapt to avoid being taken over or to enhance their own value and independence. Quantifying their value is a key aspect of this adaptation. Svend Reuse's Master Dissertation addresses both theoretical and practical issues related to this topic, merging contemporary value-oriented management tools with traditional corporate evaluation methods and insights into the current state of the German banking sector. The findings indicate that only the earnings value method, equity approach, and multiplier method are applicable for banks, while all entity models are deemed inadequate as they fail to account for the value generated from the liability side. The dissertation also explores various bank-specific evaluation models, revealing several open questions that warrant further discussion.