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Die vorliegende Arbeit beschäftigt sich mit den möglichen Konsequenzen bezüglich Basel II. Während in der Literatur viele mögliche Effekte stark diskutiert werden, basiert diese Studie auf der Annahme, dass die Konsequenzen von Basel II sich nicht direkt von den Regulationsbestimmungen...
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This paper discusses the relationship between bank size and risk-takingunder Pillar I of the New Basel Capital Accord.
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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,...
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the company has an impact on organizing a specific controlling service in a company and whether, in large companies, heads … organizing a specific controlling department and the size of a company, and that large companies have more often organized a … special controlling service than medium-sized enterprises. We also discovered the accounting officer's membership in a company …
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