Accounting standards and German supplementary pensions: the emergent framework underpinning global finance

Adoption of international and U.S. financial accounting standards by leading German corporations presages a new era in European capital markets, with important implications for the design and management of German supplementary pensions. In this paper, we first introduce financial accounting standard...

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Autors principals: Mansfield, D, Tickell, A, Clark, G
Format: Journal article
Idioma:English
Publicat: Clark University, MA, USA 2001