Basel III Equity Requirements and a Contemporary Rating Approach

• Autorzy: Günter Hofbauer , Monika Klimontowicz , Aleksandra Nocoń
• Języki publikacji: EN

Abstrakty

EN

The new equity regulations of Basel III are more restrictive. Therefore the research objective of this article is to show the impact of equity regulations and to provide a proposal for professional preparation for the rating procedure for credit seeking companies. The research method applied is to give an overview of the relevant equity regulations of Basel III. From this research, we can derive that risk is the most important issue to be considered. In consequence, the outcome is a proposal for a contemporary rating approach for companies, containing an appropriate way how to control risk and perform in an excellent way. We can conclude, that the new equity regulations will not only have an impact on banks, but also on credit taking companies. Especially small and medium-sized companies will be affected. Furthermore in future banks intend to get an exhaustive insight into companies. The risks identified in the business will serve as a measure to calculate a risk adequate interest rate, depending on the rating class. Therefore it won't be sufficient anymore to use only backward looking statements from the balance sheet or profit and loss statement. In this article we propose an evidence based approach for executing a professional and sustainable rating. Supporting this, we provide six dimensions for a contemporary rating approach. (original abstract)

Słowa kluczowe

EN

Capital agreement; Rating; Credit risk; Analysis of enterprise condition

PL

Umowa Kapitałowa; Rating; Ryzyko kredytowe; Analiza stanu przedsiębiorstwa

• Czasopismo: Copernican Journal of Finance & Accounting
• Rocznik: 2016
• Tom: 5
• Numer: nr 1
• Strony: 91--105

Twórcy

autor

Günter Hofbauer

• Technische Hochschule Ingolstadt, Germany

autor

Monika Klimontowicz

• University of Economics in Katowice, Poland

autor

Aleksandra Nocoń

• University of Economics in Katowice, Poland

Bibliografia

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Identyfikatory

DOI

10.12775/CJFA.2016.005