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Banken-Rating: Rendite, Risiko Und Wachstum Von Kreditinstituten

Banken-Rating: Rendite, Risiko Und Wachstum Von Kreditinstituten

          
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About the Book

Hintergrund flir die vorliegende Arbeit ist die unvolJkommene Berichterstattung fiber die Jahresabschlfisse von Kreditinstituten, insbesondere in der Wirtschaftspresse: Dort wird in absoluten Zahlen von Rekordgewinnen berichtet, ohne die Rendite und das Risiko eines Kreditinstituts zu beleuchten, oder es wird mit Veriinderungsraten des Bilanz-oder Geschiiftsvolumens als Ausdruck des Wachstums operiert, obwohl ein zunehmend groBer werdender Teil der Geschiiftstiitigkeit sich in diesen GroBen fiber- haupt nicht niederschliigt. -Wird zudem beriicksichtigt, daB Rating-Agenturen aus den USA fiber London und Tokio nach Deutschland driingen, erhiilt die Arbeit eine besondere Aktualitiit. Zur Erfassung der Rendite-/ Risikoposition der untersuchten Kreditinstitute wird als Grundlage das Leverage-Konzept gewiihlt. Auf Basis des dem Externen verffigbaren bankspezifischen Datenmaterials erfolgt eine Analyse der Gewinn- und Verlust- rechnungen von Banken im Hinblick auf geeignete Kennzahlen flir die Kriterien Rendite, Risiko und Wachstum. Isoliert wird insbesondere ein im allgemeinen so genannter "auBerordentHcher Erfolgsbereich" (accounting leverage), da sich vor alJem in diesem Bereich die BewertungsmaBnahmen mit Blick auf die extern nicht quanti- fizierbaren § 26a KWG-Reserven und die Uberkreuzkompensation volJziehen. Die Vorbehalte, die sich daraus sowohl flir die korrekte Konstruktion der Rendite-als auch der RisikogroBe ergeben, ffihren dazu, auf einen (im Bankgewerbe unfiblichen) Umsatzbegriff als Summe von Zins- und Provisionsertriigen flir die Erfassung des Leverage-Risikos abzustelJen.


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Product Details
  • ISBN-13: 9783409144049
  • Publisher: Gabler Verlag
  • Publisher Imprint: Gabler Verlag
  • Edition: 1992 ed.
  • Language: German
  • Returnable: N
  • Spine Width: 16 mm
  • Weight: 471 gr
  • ISBN-10: 3409144048
  • Publisher Date: 01 Jan 1992
  • Binding: Paperback
  • Height: 244 mm
  • No of Pages: 263
  • Series Title: Schriftenreihe Des Instituts Für Kredit- Und Finanzwirtschaf
  • Sub Title: Rendite, Risiko Und Wachstum Von Kreditinstituten
  • Width: 170 mm


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