Gesamtbanksteuerung - Theoretische und empirische Analyse des Status Quo in der Bundesrepublik Deutschland, Österreich und der Schweiz : Financial control, Risk Management and Capital Budgeting - Theoretical analysis and empirical evidence of the status quo in Germany, Austria and Switzerland
Scientists and banking industry experts agree that shareholder value orientation requires to have comprehensive financial control including risk management and capital budgeting in place. We analyse, to what extent German, Austrian and Swiss banks have implemented the multiple, complex theoretical concepts of measuring market, credit and operational risk as well as capital budgeting. The empirical study focuses on universal banks. We analyse, if there is evidence for different financial goals and according differences in the financial control system due to different equity-/ shareholders of private, savings and rural banks.
Advisor:Prof. Dr. Klaus Barth; Prof. Dr. Bernd Rolfes
School:Universität Duisburg-Essen, Standort Essen
Source Type:Master's Thesis
Keywords:wirtschaft universitaet duisburg essen
Date of Publication:10/01/2003