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
Institutions:	Wirtschafts- und Sozialwissenschaftliche Fakultät, Friedrich-Alexander-Universität Erlangen-Nürnberg
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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Extent:	application/pdf
Series:	Working Papers in Accounting Valuation Auditing. - ISSN 1867-7932.
Type of publication:	Book / Working Paper
Language:	German
Notes:	Number 2009-5
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:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10008479029