konsequente, wertorientierte Ausrichtung aller Unternehmensteile und -aktivit?ten. Das Risikomanagement, welches stets im Rahmen … Risikomanagement am Beschaffungsmarkt bei Rohstoffen, dem Ertrags- und Risikomanagement am Absatzmarkt bei Kundenbeziehungen und dem … Ertrags- und Risikomanagement am Finanzmarkt bei Investmentfonds werden dabei drei ausgew?hlte Themenbereiche herausgegriffen. …

investment behavior which is consistent with theory. However, an income tax with a limited or unlimited loss offset provision …

of riskaversion that is based on the observed risk preferences of energy hedging marketparticipants. The resulting …

the case where only standard financial contracts are available. The theory explains why bankruptcy law should, in some … besseren Firmen die Eigner und die Gläubiger gemeinsam über das Fortbestehen der Firma entscheiden sollten. Die Theorie kann …

to past experience. This may assist with making decisions about selective hedging. Likewise, historical evidence may be … useful in evaluating expected returns from the use of put options. Results from simple hedging strategies using either …

Price risk management problems confronting grain processors differ somewhat from conventional motives for hedging … forward a firm should cover its inevitable short cash positions. This study incorporates these two components of hedging into … baking industry to further illustrate how these impact hedging in a particular industry. …

of risk aversion that is based on the observed risk preferences of energy hedging market participants. The resulting …