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...
| Main Authors: | , , |
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| Format: | Journal article |
| Sprog: | English |
| Udgivet: |
Clark University, MA, USA
2001
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