BFuP; Betriebswirtschaftliche Forschung und Praxis

Ein Ordnungsrahmen Für Rating-Agenturen - Bericht Über Die Internationalen Und Nationalen Bestrebungen

The international organization IOSCO agreed in December 2004 on a code of practice for rating agencies. The set of rules is to make rating agencies and their procedure more transparent and strengthesn the interests of the investors. With a code of conduct IOSCO creates the first internationally co-ordinated step to limit the often quoted "power" of the rating agencies. They are models for all further activities in the connection with a possible adjustment of rating agencies.

Value Reporting Und Konkurrenzanalyse

Value reporting demands the supply of additional information for financial sources beyond those required. For the use of an improved decision basis there are, however, additional costs. In particular, current and potential competitors as well as further industry participants can evaluate the offered information and adapt their competitive behavior.

Rating-Agenturen Und Finanzaufsicht

The increasing importance of rating agencies has led the most diverse national and international committees - German Bundestag, IOSCO, Basel II, European parliament, European commission - into a discussion over the relevant legal basic conditions and their possible adjustment. A goal of all should be from the view of the Federal Government an internationally uniform solution, at least European, which reduces transparency during the rating process and decreases conflicts within the agencies. ...

Buchbesprechung

Hintermann, Julia: Lust Auf Kommunikation - Verstehen Und Verstanden Werden in Beruf Und Alltag

Lust auf Kommunikation - Verstehen und verstanden werden in Beruf und Alltag, by Julia Hintermann, is reviewed.

Abhandlungen

Die Macht Der Ratingagenturen? Der Fall Der Thyssenkrupp Ag

In February 2003 Standard & Poor's lowered the rating of ThyssenKrupp AG unexpectedly. This, with a changed estimate of pension resetting was justified. The contribution represents the consideration of pension resetting in the ratings process before and after the change of method.

Meinungsspiegel

Bedeutung Und Macht Internationaler Ratingagenturen

Beiträge Zur Theoretischen Bwl

Der Erfolgsausweis Im Wettstreit Zwischen Prognosefähigkeit Und Kongruenz

This contribution leads to the most central of implementation problems, which exist during the suggested re-organization of the success of financial reporting, on the conceptional contrast of the all inclusive income theory and current operating profit theory.