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Collateral, default risk, and relationship lending : an empirical study on financial contracting

Elsas, Ralf; Krahnen, Jan Pieter - 2000 - Current draft: February 29, 2000

lending, borrower quality and collateral as a key variable in loan contract design. We used a unique data set based on the … examination of credit files of five leading German banks, thus relying on information actually used in the process of bank credit … decision-making and contract design. In particular, bank internal borrower ratings serve to evaluate borrower quality, and the …

Persistent link: https://www.econbiz.de/10009768264

The Predictive Power of Comprehensive Income and its Individual Components Under IFRS

Pronobis, Paul - 2012

This study examines the predictive power of comprehensive income and its individual components within the homogenous institutional setting of German IFRS firms. The results could be relevant for the standard setters IASB and FASB and their joint project “Financial Statement Presentation”. We...

Persistent link: https://www.econbiz.de/10013116252

Internal capital markets, bank borrowing, and investment : evidence from German corporate groups

Reimund, Carsten - 2002

Persistent link: https://www.econbiz.de/10001675011

Inter-Cohort Risk Sharing with Long-Term Guarantees : Evidence from German Participating Contracts

Hombert, Johan; Möhlmann, Axel; Weiß, Matthias - 2021

Long-term minimum return guarantees sold by European life insurers increasingly become binding as interest rates decline. While participating contracts embedding these guarantees are designed to share market risk across investor cohorts when guarantees are not binding, we study how binding...

Persistent link: https://www.econbiz.de/10013232134