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Basel II und die Folgen für das Controlling von kreditnehmenden Unternehmen

Listed author(s):
  • Jonen, Andreas
  • Lingnau, Volker
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    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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    Paper provided by Technische Universität Kaiserslautern, Lehrstuhl für Unternehmensrechnung und Controlling in its series Beiträge zur Controlling-Forschung with number 1.

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    Date of creation: 2004
    Handle: RePEc:zbw:tukbcf:1
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