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...

Πλήρης περιγραφή

Λεπτομέρειες βιβλιογραφικής εγγραφής
Κύριοι συγγραφείς: Mansfield, D, Tickell, A, Clark, G
Μορφή: Journal article
Γλώσσα:English
Έκδοση: Clark University, MA, USA 2001