Advanced Search
MyIDEAS: Login to save this paper or follow this series

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

Contents:

Author Info

  • Fürst, Benedikt
  • Henselmann, Klaus
  • Klein, Martin
Registered author(s):

    Abstract

    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. --

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://econstor.eu/bitstream/10419/30191/1/619862807.pdf
    Download Restriction: no

    Bibliographic Info

    Paper provided by Friedrich-Alexander-Universität Erlangen-Nürnberg, Lehrstuhl für Rechnungswesen und Prüfungswesen in its series Working Papers in Accounting Valuation Auditing with number 2009-5.

    as in new window
    Length:
    Date of creation: 2009
    Date of revision:
    Handle: RePEc:zbw:fauacc:20095

    Contact details of provider:
    Web page: http://www.pw.wiso.uni-erlangen.de/
    More information through EDIRC

    Related research

    Keywords: Risikoberichterstattung; IFRS 7; Internationale Rechnungslegung; Marktpreisrisiken; Finanzrisiken; Value at Risk; Sensitivitätsanalyse; Publizitätsverhalten; Risikomanagement; Monte-Carlo Simulation; Kapitalmarkt; Risk reporting; Market Risk; Sensitivity Analysis; Value at Risk; Disclosure; Risk Management; Monte-Carlo Simulation; IFRS 7;

    Find related papers by JEL classification:

    References

    No references listed on IDEAS
    You can help add them by filling out this form.

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:zbw:fauacc:20095. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (ZBW - German National Library of Economics).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.