The effects of accounting standards on the financial reporting properties of private firms: evidence from the German Accounting Law Modernization Act
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DOI: 10.1007/s40685-017-0051-1
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- Florian Kiy & Theresa Zick, 2020. "Effects of declining bank health on borrowers’ earnings quality: evidence from the European sovereign debt crisis," Journal of Business Economics, Springer, vol. 90(4), pages 615-673, May.
- Thomas Walter Kollruss, 2022. "Consolidated financial statements and global tax policy (OECD BEPS) insights from a multijurisdictional case study," SN Business & Economics, Springer, vol. 2(9), pages 1-17, September.
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Keywords
German Accounting Law Modernization Act; German GAAP; Accounting standards; Financial reporting properties; Private firms;All these keywords.
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