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

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  • Fürst, Benedikt
  • Henselmann, Klaus
  • Klein, Martin

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.

Suggested Citation

  • Fürst, Benedikt & Henselmann, Klaus & Klein, Martin, 2009. "Marktpreisrisiko-Reporting bei Nichtfinanzinstituten nach IFRS 7: empirische Befunde zum Einsatz von Value at Risk und Sensitivitätsanalysen bei kapitalmarktorientierten Unternehmen," Working Papers in Accounting Valuation Auditing 2009-5, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing.
  • Handle: RePEc:zbw:fauacc:20095
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    File URL: https://www.econstor.eu/bitstream/10419/30191/1/619862807.pdf
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    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;

    JEL classification:

    • G18 - Financial Economics - - General Financial Markets - - - Government Policy and Regulation
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance
    • G38 - Financial Economics - - Corporate Finance and Governance - - - Government Policy and Regulation
    • K22 - Law and Economics - - Regulation and Business Law - - - Business and Securities Law
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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