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

Benedikt Fürst, Klaus Henselmann and Martin Klein

No 2009-5, Working Papers in Accounting Valuation Auditing from Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing

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.

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 (search for similar items in EconPapers)
JEL-codes: G18 G32 G34 G38 K22 M41 M42 (search for similar items in EconPapers)
Date: 2009
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Persistent link: https://EconPapers.repec.org/RePEc:zbw:fauacc:20095

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