Strong lending relationships between banks and small and medium-sized enterprises (SMEs) play a key role in the bank-based financial system of Germany. So far, they have been mainly described by the notion of an housebank and transactional features of long-term bank-customer relationships. The...

Small and medium-sized enterprises are a centrepiece of Europe's economy. Due to their limited size and their generally lower creditworthiness, their access to financial market instruments is more limited than for large enterprises, which benefit from more elaborate Treasury operations,...

Diese Arbeit basiert auf einer empirischen Erhebung, die von Juni-September 1995 in Süddeutschland durchgeführt wurde. Sie hat einerseits das Ziel, den Stand der Kostenrechnung in mittelständischen Betrieben des verarbeitenden Gewerbes darzustellen; dabei folgt die Darstellung den üblichen...