Practical Status Quo: An Empirical Study in the German Banking Sector


The theoretical requirements for a bank evaluation approach have been pointed out 555. The next step is to verify this in practice. This is done by a survey in the German banking sector. As theory and practice might differ, the following central questions have to be answered:
  • • Do German banks know about the theoretical status quo?

  • • Do German banks evaluate their own value?

  • • Do German banks have a shareholder value-oriented management?

  • • Does the survey offer further impulses for a new evaluation approach?


Balance Sheet Intangible Asset Practical Status Saving Bank Income Statement 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.


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© Deutscher Universitäts-Verlag | GWV Fachverlage GmbH, Wiesbaden 2007

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