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.
Identifer | oai:union.ndltd.org:DUETT/oai:DUETT:duett-08162003-010019 |
Date | 01 October 2003 |
Creators | Grimmer, Jörn |
Contributors | Prof. Dr. Klaus Barth, Prof. Dr. Bernd Rolfes |
Publisher | Gerhard-Mercator-Universitaet Duisburg |
Source Sets | Dissertations and other Documents of the Gerhard-Mercator-University Duisburg |
Language | German |
Detected Language | English |
Type | text |
Format | text/html, application/pdf |
Source | http://www.ub.uni-duisburg.de/ETD-db/theses/available/duett-08162003-010019/ |
Rights | unrestricted, I hereby certify that, if appropriate, I have obtained and attached hereto a written permission statement from the owner(s) of each third party copyrighted matter to be included in my thesis, dissertation, or project report, allowing distribution as specified below. I certify that the version I submitted is the same as that approved by my advisory committee. Hiermit erteile ich der Universitaet Duisburg das nicht-ausschliessliche Recht unter den unten angegebenen Bedingungen, meine Dissertation, Staatsexamens- oder Diplomarbeit, meinen Forschungs- oder Projektbericht zu veroeffentlichen und zu archivieren. Ich behalte das Urheberrecht und das Recht das Dokument zu veroeffentlichen und in anderen Arbeiten weiterzuverwenden. |
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