Sabrina Kiszka gibt einen Überblick über die Kategorien der operationellen Risiken, die nicht nur betriebsintern eine zunehmende Relevanz für Kreditinstitute besitzen, sondern auch in den Fokus der Bankenaufsicht rücken. Verknüpft mit aktuellen Beispielen aus der Bankenpraxis legt die...

The cross-industry megatrend of digitization is changing the understanding of banking. Innovative technologies such as Big Data Analytics, Artificial Intelligence or Cloud Computing are penetrating the financial industry at a rapid pace and are forcing traditional banks to adapt. Modern...

This paper examines the performance indicators of 168 prime standard entities since the introduction of German Accounting Standard (Deutscher Rechnungslegungs Standard (DRS)) No. 20, focusing on the core question of how the use of performance indicators has changed over time. For this purpose,...

The term "big data" has become an indispensable part of the corporate landscape. It refers to large volumes of data that originate from a wide variety of data sources (e.g., social media, assistance programs, surveillance cam-eras, or loyalty cards). Especially in recent years, the mass of data...

Due to the high importance of the American economy, in the past, announcements of US macroeconomic data were shown to have a significant impact on financial markets in general, and on European stock markets in particular. However, as this effect may vary in time, this paper examines the changes...

Die Digitalisierung der gesamten unternehmerischen Wertschöpfungskette erzeugt eine große Menge an Daten. Der Wert dieser Rohdaten kann gesteigert werden, indem sie zu Smart Data verarbeitet werden. Smart Data sind Daten, die durch ihre intelligente und qualitätsorientierte Verarbeitung neues...

This paper examines the megatrend of digitalization and the effects that selected technologies have on controlling and the role of the controller. This includes an overview of current controlling processes, the role of the controller and selected technology trends in digitalization. Therefore,...

The current phase of low interest rates poses major challenges for banks. A continuous decline in the interest result, which is so important for the profitability of banks, has been observed for years, as it is becoming in-creasingly difficult for banks to generate sufficient income from the...

Einleitender Überblick -- Die Blockchain-Technologie – Ein Überblick -- Blockchain-basierte Finanzierungsinstrumente -- Blockchain-basierte Finanzierungen für den Mittelstand – Ein Blick in die Praxis -- Kritische Analyse und Handlungsempfehlungen.