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Legale "Tricks in Bankbilanzen

Legale "Tricks in Bankbilanzen


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About the Book

In der letzten Finanzkrise nahm der Bilanzierungsmissbrauch im Bankensektor ("legale Bilanzierungstricks") ein extremes Ausmaß an. Während in der Börsenhausse die Geldhäuser mithilfe dieser Tricks ungehindert zum Teil Rekordgewinne ausgewiesen und sich reich gerechnet haben, bedienten nach dem Lehman-Zusammenbruch in 2008 derselben Methoden, um die Quasi-Insolvenzen zu verschleiern. Aus Furcht vor einem Zusammenbruch des globalen Finanzsystems wurde diese schädliche Praxis weltweit von den hilflosen Regierungen noch zusätzlich unterstützt. Die schützende Hand der Staaten über dem Bankensektor hatte einen denkbar schlechten pädagogischen Effekt. Denn, weil die noch so gravierenden Bilanzsünden ungesühnt bleiben, werden die Institute - trotz anders lautender Beteuerungen - von diesem Instrument immer wieder Gebrauch machen. Wie der Missbrauchsprozess im Einzelnen vonstatten ging, wird in diesem Buch, das sich primär an den Nicht-Spezialisten richtet, an zahlreichen einfachen Praxisfällen demonstriert. Es wird hier darüber hinaus gezeigt, dass Bankbilanzen kein "Buch mit sieben Siegeln" sind, wie die Finanzindustrie immer wieder behauptet. Im ersten theoretischen Teil wird der Leser an das Thema über die Darstellung der Funktionsweise einer (fiktiven) Ur-Bank und einer exemplarischen Muster-Bank der Moderne herangeführt. Diese fiktiven Geschichten helfen ihm, die im zweiten empirischen Teil dargestellten konkreten "Bilanzierungstricks" besser zu verstehen.
About the Author: Dr. Viktor Heese wurde 1951 in Stary Targ (Masuren/Polen) geboren und studierte Volkswirtschaftslehre an den Universitäten Danzig und Köln, wo er 1981 promovierte. In der Aktivzeit war er als Wertpapieranalyst bei verschiedenen deutschen Großbanken tätig und 2010 - 2012 als Direktor des Deutschen MBA in Moskau. Als Fachbuchautor und Dozent spezialisierte er sich in Börsen- und Kapitalmarktthemen (Fundamental- und Chartanalyse, Derivate, IFRS; Anleihen). Dr. Heese verfasste mehrere Fachbücher über Bilanzen und Aktien von Banken und Versicherungen. www.finanzer.eu Matthias Heese (geb. 1981 in Köln) ist Diplom-Kaufmann mit Schwerpunkt Banking & Finance. Die ersten Berufserfahrungen sammelte er bei mehreren Finanzdienstleistern (Banken und Versicherungen). Während seiner fünfjährigen Tätigkeit als Angestellter bei der Commerzbank im Bereich Corporate Finance konnte er sich im Fachbereich "Sonderfinanzierungen" spezialisieren. Dieser Spezialisierung geht er aktuell als Prozessmanager für Ratingverfahren bei einem IT-Dienstleister weiter nach. 2019 beendete er sein Masterstudium mit Schwerpunkt Management und Controlling.


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Product Details
  • ISBN-13: 9783842862128
  • Publisher: Diplomica Verlag Gmbh
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 8 mm
  • Weight: 245 gr
  • ISBN-10: 3842862121
  • Publisher Date: 04 Oct 2011
  • Height: 210 mm
  • No of Pages: 156
  • Series Title: German
  • Sub Title: Praktiken in der Finanzkrise
  • Width: 148 mm


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