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Basel II und die Folgen für das Controlling von kreditnehmenden Unternehmen

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  • Jonen, Andreas
  • Lingnau, Volker

Abstract

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.

Suggested Citation

  • 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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    Cited by:

    1. Misikhina, Svetlana, "undated". "Impact of Social Policy on the Welfare of Children in OECD Countries and Russia," Published Papers nvg138, Russian Presidential Academy of National Economy and Public Administration.
    2. Jonen, Andreas & Lingnau, Volker, 2007. "Das real existierende Phänomen Controlling und seine Instrumente: Eine kognitionsorientierte Analyse," Beiträge zur Controlling-Forschung 13, Technische Universität Kaiserslautern, Lehrstuhl für Unternehmensrechnung und Controlling.
    3. Lingnau, Volker & Mayer, Andreas & Schönbohm, Avo, 2004. "Beyond Budgeting - Notwendige Kulturrevolution für Unternehmen und Controller?," Beiträge zur Controlling-Forschung 6, Technische Universität Kaiserslautern, Lehrstuhl für Unternehmensrechnung und Controlling.
    4. Lingnau, Volker, 2006. "Dienstleistungskolloquium am 10.11.2005 an der Technischen Universität Kaiserslautern," Beiträge zur Controlling-Forschung 10, Technische Universität Kaiserslautern, Lehrstuhl für Unternehmensrechnung und Controlling.
    5. Lingnau, Volker, 2005. "Dienstleistungskolloquium am 17.09.2004 an der Technischen Universität Kaiserslautern," Beiträge zur Controlling-Forschung 8, Technische Universität Kaiserslautern, Lehrstuhl für Unternehmensrechnung und Controlling.
    6. Jonen, Andreas & Lingnau, Volker & Schmidt, Thorsten, 2006. "Lynkeus: Kritischer Vergleich softwarebasierter Informationssysteme zur Unterstützung des Risikowirtschaftsprozesses," Beiträge zur Controlling-Forschung 9, Technische Universität Kaiserslautern, Lehrstuhl für Unternehmensrechnung und Controlling.

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