IDEAS home Printed from https://ideas.repec.org/
MyIDEAS: Login to save this paper or follow this series

Der Eigenkapitalbeitrag in der Marktzinsmethode

  • Körnert, Jan
  • Rossaro, Fabiana
Registered author(s):

    Dem Eigenkapital von Unternehmen kommt eine herausragende Bedeutung zu, weil es den Unternehmen Verfügungsmacht über Haftungspotentiale verschafft. Insbesondere gilt dies für Banken, da sie eine zentrale Stellung in den Zahlungs- und Haftungsbeziehungen einer Volkswirtschaft einnehmen und die Eigenkapitalquote von Banken gering ist. Der Einsatz von Eigenkapital bei schlagenden Risiken stellt eine letzte Verteidigungslinie dar, die Fremdkapitalgeber vor Verlusten schützt. Daher ist es notwendig, die rechnerische Erfassung bankbetrieblicher Leistungsprozesse so zu gestalten, daß die Erfolgsbeiträge, die auch durch den Einsatz von Eigenkapital entstehen, vollständig offengelegt werden. Nur so kann sichergestellt werden, daß die dem Eigenkapital immanenten Leistungen korrekt entlohnt werden und nicht vom Markt verschwinden. Der Aufsatz hat den gesonderten Ausweis eines Eigenkapitalbeitrags zum Ziel. Wie dieser Eigenkapitalbeitrag in das System der Erfolgsbeiträge der Marktzinsmethode zu integrieren ist, wird an einem Beispiel gezeigt.

    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/10419/48362/1/504007602.pdf
    Download Restriction: no

    Paper provided by TU Bergakademie Freiberg, Faculty of Economics and Business Administration in its series Freiberg Working Papers with number 2004,11.

    as
    in new window

    Length:
    Date of creation: 2004
    Date of revision:
    Handle: RePEc:zbw:tufwps:200411
    Contact details of provider: Postal: Lessingstraße 45, 09596 Freiberg/ Sn
    Phone: 0049/3731/39-2049
    Fax: 0049/3731/39-4389
    Web page: http://fak6.tu-freiberg.de/en/

    More information through EDIRC

    References listed on IDEAS
    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:

    as in new window
    1. Franck, Egon, 2001. "Warum gibt es Stars? Drei Erklärungsansätze," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1998 - 2007), ZBW – German National Library of Economics / Leibniz Information Centre for Economics, vol. 81(1), pages 59-64.
    2. Fritsch, Michael, 2003. "Von der innovationsorientierten Regionalförderung zur regionalisierten Innovationspolitik," Freiberg Working Papers 2003,06, TU Bergakademie Freiberg, Faculty of Economics and Business Administration.
    3. Körnert, Jan & Wolf, Cornelia, 2002. "Das Ombudsmannverfahren des Bundesverbandes deutscher Banken im Lichte von Kundenzufriedenheit und Kundenbindung," Freiberg Working Papers 2002,01, TU Bergakademie Freiberg, Faculty of Economics and Business Administration.
    4. David Audretsch & Michael Fritsch, 2002. "Growth Regimes over Time and Space," Regional Studies, Taylor & Francis Journals, vol. 36(2), pages 113-124.
    5. Fritsch, Michael, 2002. "How and why does the efficiency of regional innovation systems differ?," Freiberg Working Papers 2002,05, TU Bergakademie Freiberg, Faculty of Economics and Business Administration.
    6. Fritsch, Michael, 2002. "Does R&D-cooperation behavior differ between regions?," Freiberg Working Papers 2002,04, TU Bergakademie Freiberg, Faculty of Economics and Business Administration.
    7. Michael Fritsch, 2000. "Interregional Differences in R&D Activities—An Empirical Investigation," European Planning Studies, Taylor & Francis Journals, vol. 8(4), pages 409-427, August.
    8. Michael Fritsch, 2002. "Measuring the Quality of Regional Innovation Systems: A Knowledge Production Function Approach," International Regional Science Review, , vol. 25(1), pages 86-101, January.
    Full references (including those not matched with items on IDEAS)

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

    When requesting a correction, please mention this item's handle: RePEc:zbw:tufwps:200411. 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.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.