Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/30191 
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dc.contributor.authorFürst, Benedikten
dc.contributor.authorHenselmann, Klausen
dc.contributor.authorKlein, Martinen
dc.date.accessioned2010-03-31-
dc.date.accessioned2010-04-08T06:58:19Z-
dc.date.available2010-04-08T06:58:19Z-
dc.date.issued2009-
dc.identifier.urihttp://hdl.handle.net/10419/30191-
dc.description.abstractThe 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.en
dc.language.isogeren
dc.publisher|aFriedrich-Alexander-Universität Erlangen-Nürnberg, Lehrstuhl für Rechnungswesen und Prüfungswesen |cNürnbergen
dc.relation.ispartofseries|aWorking Papers in Accounting Valuation Auditing |x2009-5en
dc.subject.jelG18en
dc.subject.jelG32en
dc.subject.jelG34en
dc.subject.jelG38en
dc.subject.jelK22en
dc.subject.jelM41en
dc.subject.jelM42en
dc.subject.ddc650en
dc.subject.keywordRisikoberichterstattungen
dc.subject.keywordIFRS 7en
dc.subject.keywordInternationale Rechnungslegungen
dc.subject.keywordMarktpreisrisikenen
dc.subject.keywordFinanzrisikenen
dc.subject.keywordValue at Risken
dc.subject.keywordSensitivitätsanalyseen
dc.subject.keywordPublizitätsverhaltenen
dc.subject.keywordRisikomanagementen
dc.subject.keywordMonte-Carlo Simulationen
dc.subject.keywordKapitalmarkten
dc.subject.keywordRisk reportingen
dc.subject.keywordMarket Risken
dc.subject.keywordSensitivity Analysisen
dc.subject.keywordValue at Risken
dc.subject.keywordDisclosureen
dc.subject.keywordRisk Managementen
dc.subject.keywordMonte-Carlo Simulationen
dc.subject.keywordIFRS 7en
dc.titleMarktpreisrisiko-Reporting bei Nichtfinanzinstituten nach IFRS 7: empirische Befunde zum Einsatz von Value at Risk und Sensitivitätsanalysen bei kapitalmarktorientierten Unternehmen-
dc.type|aWorking Paperen
dc.identifier.ppn619862807en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen
dc.identifier.repecRePEc:zbw:fauacc:20095en

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