The present paper investigates the pass-through between market interest rates and bank interest rates in the euro area. Compared to the large interest rate pass-through literature the paper mainly improves upon two points. First, a novel data set, partially based on new harmonised ECB bank...

IFRS-Rechnungslegung in europäischen Unternehmen. Das Buch schließt die Schnittstelle zwischen der gläubigerorientierten Bilanzanalyse nach HGB und der investororientierten Rechnungslegung nach IFRS und US-GAAP. Im Mittelpunkt steht somit der Investor und das operative Ergebnis. Vor diesem...

In this paper we investigate the volatility structure of the German stock market index DAX and its constituents. Using a recently developed test, we find a volatility break in 1997. Interestingly, not only is the volatility higher after 1997 but the volatility persistence also increased. That...