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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? [ABSTRACT FROM AUTHOR]

Summing up the results of this dissertation leads to the following aspects: First, the theoretical status quo was defined. Existing approaches of corporate evaluation cannot be used directly for banks. The entity approach for example is not useful in the banking sector as it does not consider the fact that banks earn money with the liability side. [ABSTRACT FROM AUTHOR]

Taking into consideration the theoretical and practical results of sections 2 and 3 and the new model coming out of section 4, the value of German banks shall be analyzed in this section. The model developed by the author and other, existing approaches of corporate evaluation will be applied on those banks that asked for a corporate evaluation. [ABSTRACT FROM AUTHOR]

The results of the survey have shown that corporate evaluation in the German banking sector is not very famous. Even classically existing methods are not in use in most of the banks 729, The reason for this is often high complexity of the approaches and the fact that shareholder value is not very important for non-stock listed companies 730, [ABSTRACT FROM AUTHOR]