Klappentext: Daß der Konzern die dominierende Organisationsform ist, schlägt sich auch im bilanzanalytischen Schrifttum immer stärker nieder. Diese Arbeit leistet einen Beitrag zur theoretischen Fundierung und konkreten Ausgestaltung dieser Bilanzanalyse. Sie untersucht die Entscheidungs- und...

Using a unique data set on German banks' sector specific loan exposures to the real economy and the corresponding write-offs and write-downs, we examine the impact of loan portfolio sector concentration on credit risk. By controlling for common risk factors, we separate the bank-specific...

We studied information and interaction processes in six lending relationships between a universal bank and medium sized firms. The study is based on the credit files of the respective firms. If no problems occur in these lending relationships, bank monitoring is based mainly on cheap,...