Corporate Evaluation in the German Banking Sector

1. Auflage 2007
ISBN: 978-3-8350-0699-7
Verlag: Deutscher Universitätsverlag

Buch, Englisch, 173 Seiten, Format (B × H): 148 mm x 210 mm, Gewicht: 292 g

Especially small cooperative banks and savings banks are confronted with hostile takeovers, lack of success in the retail market, an unfavourable cost income ratio, and the resulting challenges. Against this background, corporate evaluation is of increasing importance for German banks.

Svend Reuse’s analysis of the theoretical status quo of corporate evaluation in the German banking sector shows that only the earnings value method, the equity approach and the multiplier method are useful in this context. The results of his empirical study demonstrate that many banks do not implement shareholder value in practice, but favour periodic variables for their management. Based on the results of the study, the author presents a new model to quantify the value of German banks. Finally, he offers solutions to the problem that banks do not interlink the evaluation of their own value with a value-oriented management process.

Zielgruppe

Research

Autoren/Hrsg.

Reuse, Svend

Fachgebiete

• Wirtschaftswissenschaften Finanzsektor & Finanzdienstleistungen Bankwirtschaft
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Controlling, Wirtschaftsprüfung, Revision

Inhaltsverzeichnis

Theoretical Status Quo of Corporate Evaluation.- Practical Status Quo: An Empirical Study in the German Banking Sector.- Development of a New Corporate Evaluation Approach for Banks.- Quantifying the Value of German Banks.- Critical Discussion and Outlook.

Über Autor(innen)

Svend Reuse, MBA, studierte bei Prof. Dr. Eric Frère an der Fachhochschule für Ökonomie und Management, Essen. Er ist Leiter der Abteilung Controlling der Sparkasse Mülheim.