Naslov
Zunanje ocenjevanje bonitete podjetja : eksterni rating
(External Assessment of Enterprise Creditworthiness)

Autori
Knez-Riedl, Jožica

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
O računovodstvu, reviziji, davščinah in financah : Zbornik referatov XVII. posvetovanja Društva računovodij, finančnikov in revizorjev Maribor / - Maribor : Društvo računovodij, finančnikov in revizorjev, 2002, 162-177

Skup
27. posvetovanje Društva računovodij, finančnikov in revizorjev Maribor

Mjesto i datum
Maribor, Slovenija, 19-20.9.2002

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Podatak o recenziji nije dostupan

Ključne riječi
external rating ; creditworthiness

Sažetak
To be acquainted with business partners became of crucial importance. Systemic and profound assessment of their creditworthiness is one possible way to get solid information. The needs for such kind of information have encouraged the development of several rating agencies which assess creditworthiness of enterprises besides banks, larger firms and other institutions (e.g. insurance companies). Because of worsened situation on financial markets the renewal of the so called Basel Accord is needed. The time when Basel II is coming into force is near. The paper puts attention to the first of three pillars, to so called minimum capital standards. The pillar relates to the assessment of bank customers and to external ratings made by rating agencies, as well as to internal ratings made by banks themselves. New rules demand holistic and accurate assessments and therefore rethinking of methodology.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA