@techreport{Furst2009Marktpreisrisiko,
abstract = {The paper shows the ways of disclosing financial risks by IFRS 7 and certain types of sensitivity analysis. The different possibilities of preparing a sensitivity analysis, such as value at risk are illustrated and their suitability for reporting are faced critically. Following, the manner of measuring and disclosing the market risks by the publicly traded companies on Germany`s DAX, MDAX, SDAX and TecDAX are analyzed for the years 2007 and 2008.},
address = {Erlangen-N\"{u}rnberg},
author = {Benedikt F\"{u}rst and Klaus Henselmann and Martin Klein},
copyright = {http://www.econstor.eu/dspace/Nutzungsbedingungen},
keywords = {G18; G32; G34; G38; K22; M41; M42; 650; Risikoberichterstattung; IFRS 7; Internationale Rechnungslegung; Marktpreisrisiken; Finanzrisiken; Value at Risk; Sensitivit\"{a}tsanalyse; Publizit\"{a}tsverhalten; Risikomanagement; Monte-Carlo Simulation; Kapitalmarkt; Risk reporting; Market Risk; Sensitivity Analysis; Value at Risk; Disclosure; Risk Management; Monte-Carlo Simulation; IFRS 7},
language = {ger},
number = {2009-5},
publisher = {Univ., Lehrstuhl f\"{u}r Rechnungswesen und Pr\"{u}fungswesen},
title = {Marktpreisrisiko-Reporting bei Nichtfinanzinstituten nach IFRS 7: empirische Befunde zum Einsatz von Value at Risk und Sensitivit\"{a}tsanalysen bei kapitalmarktorientierten Unternehmen},
type = {Working papers in accounting valuation auditing},
url = {http://hdl.handle.net/10419/30191},
year = {2009}
}
