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International Corporate Risk Management: A Comparison of Three Major Airlines

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Abstract

In addition to catastrophe and operational risks like e.g. the terrorist attacks on the World Trade Center airlines are exposed to substantial capital market risks. This study examines the cases of three major airlines including Lufthansa, United Airlines, and Qantas. Their risk profiles are analyzed with respect to commodity and exchange rate risks by applying the “Earnings at Risk”-concept to the profit and loss statements of the year 2003. Furthermore, potential hedging strategies are explored. It turns out that airlines are especially sensitive to movements of the oil price. However, hedges can provide (partial) protection against adverse movements of the risk factors.

Keywords

  • Corporate Risk Management
  • CorporateMetrics™
  • Earnings at Risk
  • Frequency Distribution
  • Lufthansa
  • Monte Carlo Simulation
  • Percentiles
  • Qantas
  • Risk factor
  • United Airlines

We thank Matthias Jäkel and Valentin Ulrici for helpful comments.

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References

  • Black F, Scholes M (1973) The Pricing of Options and Corporate Liabilities. J of Political Economy 81:637–654

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  • Lufthansa AG (2003) Lufthansa annual report

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  • Rudolf M (2000) Monte Carlo Simulation im Risikomanagement. Wirtschaftswissenschaftliches Studium WiSt 29:381–387

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© 2005 Springer Berlin · Heidelberg

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Muck, M., Rudolf, M. (2005). International Corporate Risk Management: A Comparison of Three Major Airlines. In: Frenkel, M., Rudolf, M., Hommel, U. (eds) Risk Management. Springer, Berlin, Heidelberg. https://doi.org/10.1007/3-540-26993-2_29

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