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Basel II und die Folgen für das Controlling von kreditnehmenden Unternehmen


  • Jonen, Andreas
  • Lingnau, Volker


Changes caused by the new Basel II regulations in the field of equity backing lead to a higher link-up between classification and rating of the risk of the credit user and the costs of the credit, itself. Hence, the rating procedure is now in the centre of the process of credit approval process. Mainly medium-sized German companies are in a disadvantageous situation, as in general their equity ratio is low, compared to companies of other industrial nations. In this paper Basel-II will be described, taking into account the weaknesses of the existing equity regulations. After showing the consequences of this situation, the effects for controllership in mainly highly leveraged companies facing the new agreement will be deduced.

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  • Jonen, Andreas & Lingnau, Volker, 2004. "Basel II und die Folgen für das Controlling von kreditnehmenden Unternehmen," Beiträge zur Controlling-Forschung 1, Technische Universität Kaiserslautern, Lehrstuhl für Unternehmensrechnung und Controlling.
  • Handle: RePEc:zbw:tukbcf:1

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    3. Arnold Picot, 1998. "Die grenzenlose Unternehmung," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 51(34-35), pages 44-55, October.
    4. Wallander, Jan, 1999. "Budgeting -- an unnecessary evil," Scandinavian Journal of Management, Elsevier, vol. 15(4), pages 405-421, December.
    5. Czarniawska-Joerges, Barbara & Jacobsson, Bengt, 1989. "Budget in a cold climate," Accounting, Organizations and Society, Elsevier, vol. 14(1-2), pages 29-39, January.
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