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Zweckgesellschaften im Finanzsektor

Zweckgesellschaften im Finanzsektor


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About the Book

Das vorliegende Buch soll die Frage beantworten, ob das Verbriefungsgeschäft nach den neuen rechtlichen Restriktionen aus Bankensicht noch seine Zielsetzungen verfolgen kann, insbesondere im Hinblick auf die Wirkungsweise der geplanten Verbriefungsankäufe von EZB und Bundesregierung. Zudem soll durch einen Vergleich der ehemaligen Bilanzierungsrichtlinien analysiert werden, ob die Zweckgesellschaften heute transparenter geworden sind. Das Buch liefert dabei grundlegende sowie bankspezifische Informationen zu Zweckgesellschaften. Der Fokus liegt dabei auf den Zielsetzungen, Risiken und aufsichtsrechtlichen Grenzen von Verbriefungszweckgesellschaften. Eine vom Autor durchgeführte empirische Untersuchung der Jahresabschlüsse deutscher Großbanken analysiert dabei aktuelle Zielsetzungen und Aktivitäten im Verbriefungsgeschäft der Banken. Zudem werden die nach der Finanzkrise umstrittenen, jedoch seitdem geänderten nationalen und internationalen Bilanzierungsrichtlinien aufgezeigt. Anschließend wird anhand einer Fallstudie praxisnah untersucht, inwiefern und unter welchen Voraussetzungen sich die Zielsetzungen der Banken unter gegebenen Restriktionen realisieren lassen.
About the Author: Marcel Uhl wurde 1992 in Gelnhausen geboren. Sein Studium der Betriebswirtschaftslehre an der DHBW in Mosbach schloss der Autor im Jahre 2014 mit dem akademischen Grad des Bachelors erfolgreich ab. Bereits während des Studiums sammelte der Autor umfassende praktische Erfahrungen in unterschiedlichen Bereichen des Finanzsektors. Er beschäftigte sich dabei hauptsächlich mit strategischen und bilanzpolitischen Problemstellungen. Um seine theoretischen Kenntnisse zu verbessern, absolviert der Autor neben seiner Tätigkeit im strategischen Controlling eines Finanzinstituts ein Masterstudium der Wirtschaftswissenschaften.


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Product Details
  • ISBN-13: 9783959351300
  • Publisher: Disserta Verlag
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 5 mm
  • Weight: 172 gr
  • ISBN-10: 3959351305
  • Publisher Date: 09 Jul 2015
  • Height: 210 mm
  • No of Pages: 94
  • Series Title: German
  • Sub Title: Chancen, Risiken und Regulierung
  • Width: 148 mm


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