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Unternehmensrisiko und Bilanzkennzahlen
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Das Erkennen und Beurteilen von Unternehmensrisiken stellt Anteilseigner, Glubiger und Mitarbeiter vor erhebliche Probleme, obwohl in Theorie und Praxis eine Vielzahl unterschiedlicher Anstze existiert. Hans-Ulrich Templin betrachtet auf der Grundlage einer empirischen Untersuchung die Beziehungen zwischen unterschiedlichen Risikokennzahlen und leitet daraus multiple Klassifikations- und Scoringanstze zur Risikobeurteilung ab. Der Autor analysiert anhand von Konzerndaten deutscher Aktiengesellschaften den Erklrungsgehalt von Kennzahlen des Unternehmensrisikos im Hinblick auf das Aktienrisiko.
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