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Entscheidungskriterien Für Gläubiger

Entscheidungskriterien Für Gläubiger

          
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About the Book

Die Frage, unter welchen Kriterien ein Glaubiger bei UngewiBheit uber die Kredit- ruckzahlung das Volumen und den Zinssatz bei der Kreditvergabe festlegen soli, wird in der Literatur seit langem diskutiert. Dabei haben die Bemuhungen zu zahlreichen unterschiedlichen Ansatzen gefUhrt. Teils bauen diese auf Satisfizierungskriterien auf, teils gehen sie, soweit Maximierungskriterien vorgesehen sind, von der Ber- noulli-Nutzentheorie aus. Mit ihnen setzt sich Thomas R. Fischer auseinander. Er zeigt u. a., daB die bisher vorliegenden Ansatze die Sicherheitspraferenzen von Glaubigern nur in Grenzfallen zutreffend erfassen k6nnen. Aufgrund dessen entwickelt der Autor ein eigenes Konzept. Es baut auf der Theorie des Gewinnvorbehalts auf und ubertragt diese erstmals auf partielle unternehmeri- sche Entscheidungen. Fischers Ansatz ist dabei so umfassend gehalten, daB er einige der bisher vertretenen Auffassungen als Spezialfalle einbezieht. Vor allem aber stellt er den empirischen Befund, daB Glaubiger bestimmte Kreditrisiken unabhangig yom Kreditzins nicht zu akzeptieren bereit sind (Risikonormierungsthese), auf ein unge- wiBheitstheoretisches Fundament. Sicherlich ist diese Untersuchung auch fUr die Grundsatzuberlegungen zur anste- henden Reform des Insolvenzrechts von Interesse. Denn wer Glaubigerentschei- dungen durch eine Reform der Konkursordnung beeinflussen will, ben6tigt dazu Informationen uber die Entscheidungskriterien von Glaubigern. Ich wunsche dieser originellen Arbeit, daB sie AniaB zu einer intensiven Diskussion in Theorie und Praxis sein m6ge. HELMUT KOCH Vorwort Die vorliegende Arbeit wurde im Wintersemester 1984/85 von der wirtschaftswissen- schaftlichen Fakultat der Westfalischen Wilhelms-Universtitat MOnster als Disser- tation angenommen. Sie entstand wah rend meiner Tatigkeit als wissenschaftlicher Mitarbeiter am Institut fOr industrielle Unternehmensplanung der Universitat MOnster.


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Product Details
  • ISBN-13: 9783409147125
  • Publisher: Gabler Verlag
  • Publisher Imprint: Gabler Verlag
  • Edition: 1986 ed.
  • Language: German
  • Returnable: N
  • Spine Width: 14 mm
  • Width: 170 mm
  • ISBN-10: 3409147128
  • Publisher Date: 01 Jan 1986
  • Binding: Paperback
  • Height: 244 mm
  • No of Pages: 235
  • Series Title: German
  • Weight: 421 gr


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