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ISBN 9783843927321

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978-3-8439-2732-1, Reihe Wirtschaftswissenschaften

Holger Nicklas
The influence of CEO and regional characteristics on risk-taking and earnings management in savings banks

162 Seiten, Dissertation Technische Universität Darmstadt (2016), Softcover, A5

Zusammenfassung / Abstract

There are currently many issues which have a huge influence on our banking system. The low interest environment, the high debts of many states and the stricter regulatory requirements as a consequence of the financial crisis are just some. In this thesis, the interest risk of savings banks and their risk provisioning in the form of earnings management to meet the mentioned upcoming challenges are the two central issues.