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

Abstract

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?

555 Cf.section 2.