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EconStor >
Friedrich-Alexander-Universität Erlangen-Nürnberg (FAU) >
Lehrstuhl für Rechnungswesen und Prüfungswesen, Universität Erlangen-Nürnberg >
Working Papers in Accounting Valuation Auditing, FAU Erlangen-Nürnberg >
Please use this identifier to cite or link to this item:
http://hdl.handle.net/10419/30191
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Full metadata record
| DC Field | | Value | | Language |
| dc.contributor.author | | Fürst, Benedikt | | en_US |
| dc.contributor.author | | Henselmann, Klaus | | en_US |
| dc.contributor.author | | Klein, Martin | | en_US |
| dc.date.accessioned | | 2010-03-31 | | en_US |
| dc.date.accessioned | | 2010-04-08T06:58:19Z | | - |
| dc.date.available | | 2010-04-08T06:58:19Z | | - |
| dc.date.issued | | 2009 | | en_US |
| dc.identifier.uri | | http://hdl.handle.net/10419/30191 | | - |
| dc.description.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. | | en_US |
| dc.language.iso | | ger | | en_US |
| dc.publisher | | Univ., Lehrstuhl für Rechnungswesen und Prüfungswesen Erlangen-Nürnberg | | en_US |
| dc.relation.ispartofseries | | Working papers in accounting valuation auditing 2009-5 | | en_US |
| dc.subject.jel | | G18 | | en_US |
| dc.subject.jel | | G32 | | en_US |
| dc.subject.jel | | G34 | | en_US |
| dc.subject.jel | | G38 | | en_US |
| dc.subject.jel | | K22 | | en_US |
| dc.subject.jel | | M41 | | en_US |
| dc.subject.jel | | M42 | | en_US |
| dc.subject.ddc | | 650 | | en_US |
| dc.subject.keyword | | Risikoberichterstattung | | en_US |
| dc.subject.keyword | | IFRS 7 | | en_US |
| dc.subject.keyword | | Internationale Rechnungslegung | | en_US |
| dc.subject.keyword | | Marktpreisrisiken | | en_US |
| dc.subject.keyword | | Finanzrisiken | | en_US |
| dc.subject.keyword | | Value at Risk | | en_US |
| dc.subject.keyword | | Sensitivitätsanalyse | | en_US |
| dc.subject.keyword | | Publizitätsverhalten | | en_US |
| dc.subject.keyword | | Risikomanagement | | en_US |
| dc.subject.keyword | | Monte-Carlo Simulation | | en_US |
| dc.subject.keyword | | Kapitalmarkt | | en_US |
| dc.subject.keyword | | Risk reporting | | en_US |
| dc.subject.keyword | | Market Risk | | en_US |
| dc.subject.keyword | | Sensitivity Analysis | | en_US |
| dc.subject.keyword | | Value at Risk | | en_US |
| dc.subject.keyword | | Disclosure | | en_US |
| dc.subject.keyword | | Risk Management | | en_US |
| dc.subject.keyword | | Monte-Carlo Simulation | | en_US |
| dc.subject.keyword | | IFRS 7 | | en_US |
| dc.title | | Marktpreisrisiko-Reporting bei Nichtfinanzinstituten nach IFRS 7: empirische Befunde zum Einsatz von Value at Risk und Sensitivitätsanalysen bei kapitalmarktorientierten Unternehmen | | en_US |
| dc.type | | Working Paper | | en_US |
| dc.identifier.ppn | | 619862807 | | en_US |
| dc.rights | | http://www.econstor.eu/dspace/Nutzungsbedingungen | | - |
| Appears in Collections: | | Working Papers in Accounting Valuation Auditing, FAU Erlangen-Nürnberg
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