Marktpreisrisiko-Reporting bei Nichtfinanzinstituten nach IFRS 7: empirische Befunde zum Einsatz von Value at Risk und Sensitivitätsanalysen bei kapitalmarktorientierten Unternehmen

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.

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Year of publication:	2009
Authors:	Fürst, Benedikt ; Henselmann, Klaus ; Klein, Martin
Publisher:	Nürnberg : Friedrich-Alexander-Universität Erlangen-Nürnberg, Lehrstuhl für Rechnungswesen und Prüfungswesen
Subject:	Risikoberichterstattung \| IFRS 7 \| Internationale Rechnungslegung \| Marktpreisrisiken \| Finanzrisiken \| Value at Risk \| Sensitivitätsanalyse \| Publizitätsverhalten \| Risikomanagement \| Monte-Carlo Simulation \| Kapitalmarkt \| Risk reporting \| Market Risk \| Sensitivity Analysis \| Disclosure \| Risk Management

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Series:	Working Papers in Accounting Valuation Auditing ; 2009-5
Type of publication:	Book / Working Paper
Type of publication (narrower categories):	Working Paper
Language:	German
Other identifiers:	619862807 [GVK] hdl:10419/30191 [Handle] RePEc:zbw:fauacc:20095 [RePEc]
Classification:	G18 - Government Policy and Regulation ; G32 - Financing Policy; Capital and Ownership Structure ; G34 - Mergers; Acquisitions; Restructuring; Corporate Governance ; G38 - Government Policy and Regulation ; K22 - Corporation and Securities Law ; M41 - Accounting ; M42 - Auditing
Source:	EconStor

Persistent link: https://www.econbiz.de/10010299998