Hausgemachte (Forderungsausfall)-Risiken - IWH Studie: Kreditoreneigenschaften beeinflussen die Liquidität
An IWH study shows that criteria of companies like size, average amount of debits, customer structure and foreign activities are indicators of the grade of risks of bad debt losses. The study also shows that the calculation of capital surplus to cover risks of bad debt losses that are based on criteria of creditors could be possible.
