Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/30191
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dc.contributor.authorFürst, Benedikten_US
dc.contributor.authorHenselmann, Klausen_US
dc.contributor.authorKlein, Martinen_US
dc.date.accessioned2010-03-31en_US
dc.date.accessioned2010-04-08T06:58:19Z-
dc.date.available2010-04-08T06:58:19Z-
dc.date.issued2009en_US
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_US
dc.language.isogeren_US
dc.publisher|aUniv., Lehrstuhl für Rechnungswesen und Prüfungswesen |cErlangen-Nürnbergen_US
dc.relation.ispartofseries|aWorking papers in accounting valuation auditing |x2009-5en_US
dc.subject.jelG18en_US
dc.subject.jelG32en_US
dc.subject.jelG34en_US
dc.subject.jelG38en_US
dc.subject.jelK22en_US
dc.subject.jelM41en_US
dc.subject.jelM42en_US
dc.subject.ddc650en_US
dc.subject.keywordRisikoberichterstattungen_US
dc.subject.keywordIFRS 7en_US
dc.subject.keywordInternationale Rechnungslegungen_US
dc.subject.keywordMarktpreisrisikenen_US
dc.subject.keywordFinanzrisikenen_US
dc.subject.keywordValue at Risken_US
dc.subject.keywordSensitivitätsanalyseen_US
dc.subject.keywordPublizitätsverhaltenen_US
dc.subject.keywordRisikomanagementen_US
dc.subject.keywordMonte-Carlo Simulationen_US
dc.subject.keywordKapitalmarkten_US
dc.subject.keywordRisk reportingen_US
dc.subject.keywordMarket Risken_US
dc.subject.keywordSensitivity Analysisen_US
dc.subject.keywordValue at Risken_US
dc.subject.keywordDisclosureen_US
dc.subject.keywordRisk Managementen_US
dc.subject.keywordMonte-Carlo Simulationen_US
dc.subject.keywordIFRS 7en_US
dc.titleMarktpreisrisiko-Reporting bei Nichtfinanzinstituten nach IFRS 7: empirische Befunde zum Einsatz von Value at Risk und Sensitivitätsanalysen bei kapitalmarktorientierten Unternehmenen_US
dc.type|aWorking Paperen_US
dc.identifier.ppn619862807en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-
dc.identifier.repecRePEc:zbw:fauacc:20095-

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