englischThe Wirecard scandal has made it clear that the functionality of the German auditing market is limited. This book sheds light on the economic correlations that are responsible for this. It also proposes measures that can be taken to restore the functioning of competition. The book focuses on [...]

englischThe sustainability debate has also reached competition law. Companies are calling for a relaxation of the ban on cartels in order to better promote climate protection, for example. At the same time, there is a danger of greenwashing. Against this background, Marilena Friedrich deals with the [...]

englischICT gives rise to opportunities as well as risks. With increasing digitalisation and interconnection in the banking sector, the potential threat to the ICT of banks has grown continuously. Recent examples of serious ICT incidents illustrate the relevance of resilient ICT. The Digital [...]

englischThis book contains the results of a strategic forecast conducted for the Federal Ministry of Economics on the implications of digitalisation for the social market economy with a time horizon until 2035. Foresight methodology is used to develop road maps for eight key technologies as well as [...]

englischThis book deals in detail with the methods used to calculate the risk position value of a derivative counterparty risk position at institutions. To this end, it first examines the term risk, focusing especially on counterparty risks. Subsequently, it addresses the basics of quantifying [...]

englischThe management of sustainability risks and opportunities is currently of utmost importance for banks. Therefore, this book not only provides the necessary basic knowledge about sustainability and all its interlinked facets along with the risks and opportunities it entails, but also provides [...]

englischThis book fills two knowledge gaps with regard to the classification of equity in groups of credit institutions under accounting and banking supervisory law. Against the backdrop of various interpretations of the CRR by the EBA, its first part analyses whether the subscribed capital of [...]

englischThis book deals with the increasing regulation in tight housing markets. To conduct its legal analysis, it adopts insights from economics to a large extent, narrowing the broad problem area of tight housing markets and providing a variety of new insights. This research project examines which [...]

englischIFRS 9 has fundamentally changed the accounting of financial instruments in the financial statements of companies, especially credit institutions. In particular, the onset of the Great Financial Crisis of 2007/2008 reinforced the need to revise IAS 39, which—apart from its complexity and [...]

englischIn the world of finance, hardly any other subject has been discussed as controversially or had such political and social explosiveness as compensation in banks, and not only since the financial crisis of 2007/2008. This book is dedicated to the questions relating to this issue. It not only [...]