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Die Risikoberichterstattung deutscher Banken: Erhebung des Branchenstandards

Author

Listed:
  • Tobias Schlüter

    (Universität zu Köln)

  • Thomas Hartmann-Wendels

    (Universität zu Köln)

  • Tim Weber

    (WGZ Bank AG)

  • Michael Zander

    (WGZ Bank AG)

Abstract

Zusammenfassung Bedingt durch die Finanzmarktkrise ist das Interesse der Öffentlichkeit an den Risiken, die von Banken ausgehen, sprunghaft angestiegen. In ihren Risikoberichten informieren Banken über eingegangene Risiken, die Methoden zur Messung und Steuerung der Risikopositionen und geben eine Einschätzung über die künftige Entwicklung. Bis heute ist noch nicht untersucht worden, wie umfassend die Risikoberichterstattung der deutschen Banken ist. In dieser Studie wird erstmals die Berichtsgüte deutscher Banken detailliert ausgewertet. Für 30 repräsentative Banken wird die Publizität für alle wesentlichen Risikoarten über das letzte Jahrzehnt hinweg analysiert. Es zeigt sich, dass die Berichtsqualität für alle Risikoarten stetig zugenommen hat, wobei diese Entwicklung nicht allein durch neue handelsrechtliche Anforderungen getrieben ist. Die Analyse zeigt weiterhin teils starke Diskrepanzen zwischen den Bankgruppen auf.

Suggested Citation

  • Tobias Schlüter & Thomas Hartmann-Wendels & Tim Weber & Michael Zander, 2014. "Die Risikoberichterstattung deutscher Banken: Erhebung des Branchenstandards," Schmalenbach Journal of Business Research, Springer, vol. 66(5), pages 386-427, August.
    • Handle: RePEc:spr:sjobre:v:66:y:2014:i:5:d:10.1007_bf03372899
    DOI: 10.1007/BF03372899
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    References listed on IDEAS

    as
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    More about this item

    Keywords

    G01; G21; G28;
    All these keywords.

    JEL classification:

    • G01 - Financial Economics - - General - - - Financial Crises
    • G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages
    • G28 - Financial Economics - - Financial Institutions and Services - - - Government Policy and Regulation

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