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

Fürst, Benedikt; Henselmann, Klaus; Klein, Martin - Wirtschafts- und Sozialwissenschaftliche Fakultät, … - 2009

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...

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

Governance of Financial Supervisors and its Effects - a Stocktaking Exercise

Quintyn, Marc - SUERF - The European Money and Finance Forum

The attention for the governance of financial sector supervisors is of a recent date. The debate has risen to the fore as part of the wider discussion about the appropriate institutional organization of financial supervision and the drive for compliance with international best practices in the...

Persistent link: https://www.econbiz.de/10005018004

Die Behandlung der operationellen Risiken nach Basel II: Ein Anreiz zur Verbesserung des Risikomanagements?

Rünger, Petra; Walther, Ursula - Fakultät Wirtschaftswissenschaften, Technische … - 2004

Risikomanagement der operationellen Risiken dürfte in Zukunft ein entscheidender Wettbewerbsfaktor sein. Im Rahmen der Neuregelung der … bankaufsichtsrechtlichen Vorgaben gemäß Basel II werden sowohl eine Eigenkapitalunterlegung als auch qualitative Vorgaben zum Risikomanagement … dieser Risikoklasse neu eingeführt. Erklärtes Ziel ist es, Anreize für ein verbessertes Risikomanagement zu setzen. Die …

Persistent link: https://www.econbiz.de/10009207050

Efficient Markets and the Law: A Predictable Past and an Uncertain Future

Hu, Henry T.C. - In: Annual Review of Financial Economics 4 (2012) 1, pp. 179-214

This article analyzes the manifold situations in which the efficient-market hypothesis (EMH) has influenced—or has failed to influence—federal securities regulation and state corporate law, and the prospective roles for the EMH in these contexts. In federal securities regulation, the EMH has...

Persistent link: https://www.econbiz.de/10010603964

HACIA UN MEJOR GOBIERNO CORPORATIVO EN CHILE

LEFORT, FERNANDO; GONZALEZ, RODRIGO - In: Abante 11 (2008) 1, pp. 19-45

This paper discusses the conceptual framework about corporate governance in emerging economies. Based on that framework and in the Chilean and international evidence, this paper analyses the main aspects concerning the corporate governance practices of Chilean companies, and explores several...

Persistent link: https://www.econbiz.de/10008493475

Toward a supply-side theory of financial innovation

Awrey, Dan - In: Journal of Comparative Economics 41 (2013) 2, pp. 401-419

Innovation. The word is evocative of ideas, products and processes which have somehow made the world a better place. Prior to the global financial crisis, many viewed financial innovation as unequivocally falling into this category. Underpinning this view was a pervasive belief in the...

Persistent link: https://www.econbiz.de/10010666155

Regulating financial market infrastructures

Ferrarini, Guido; Saguato, Paolo - London School of Economics (LSE) - 2014

This paper focuses on the impact of financial market infrastructures (FMIs) and of their regulation on the post-crisis transformation of securities and derivatives markets. It examines, in particular, the role that trading and post-trading FMIs, and their new regulatory regime, are playing in...

Persistent link: https://www.econbiz.de/10011125895

Lehman Brothers bankruptcy, what lessons can be drawn?

Thomson, Thomas J. Fitzpatrick IV James B. - Palgrave Macmillan

There is disagreement about whether large and complex financial institutions should be allowed to use US bankruptcy law to reorganise when they get into financial difficulty. We look at the events surrounding the Lehman Brothers bankruptcy filing for lessons as to whether bankruptcy law could be...

Persistent link: https://www.econbiz.de/10011141072

Bankmanagement mit Value at Risk

Broll, Udo; Wahl, Jack E. - Fakultät Wirtschaftswissenschaften, Technische … - 2006

Im Risikomanagement von Banken findet das Value at Risk-Konzept verstärkt Anwendung. Baut die Solvenzpolitik einer Bank …

Persistent link: https://www.econbiz.de/10009226131

Konzernverantwortung in der aufsichtsunterworfenen Finanzbranche

Tröger, Tobias - House of Finance, Goethe Universität Frankfurt am Main - 2013

Das Banken- und Versicherungsaufsichtsrecht benennt an mehreren Stellen ausdrücklich gruppenbezogene Pflichten des übergeordneten Unternehmens. Deren Realisierbarkeit hängt von gesellschafts-, insbesondere konzernrechtlichen Schranken ab, die für die Einflussnahme auf nachgeordnete...

Persistent link: https://www.econbiz.de/10010982215

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