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Title:Marktpreisrisiko-Reporting bei Nichtfinanzinstituten nach IFRS 7: empirische Befunde zum Einsatz von Value at Risk und Sensitivitätsanalysen bei kapitalmarktorientierten Unternehmen PDF Logo
Authors:Fürst, Benedikt
Henselmann, Klaus
Klein, Martin
Issue Date:2009
Series/Report no.:Working papers in accounting valuation auditing 2009-5
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.
Subjects:Risikoberichterstattung
IFRS 7
Internationale Rechnungslegung
Marktpreisrisiken
Finanzrisiken
Value at Risk
Sensitivitätsanalyse
Publizitätsverhalten
Risikomanagement
Monte-Carlo Simulation
Kapitalmarkt
Risk reporting
Market Risk
Sensitivity Analysis
Value at Risk
Disclosure
Risk Management
Monte-Carlo Simulation
IFRS 7
JEL:G18
G32
G34
G38
K22
M41
M42
Document Type:Working Paper
Appears in Collections:Working Papers in Accounting Valuation Auditing, FAU Erlangen-Nürnberg

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