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...
Principais autores: | , , |
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Formato: | Journal article |
Idioma: | English |
Publicado em: |
Clark University, MA, USA
2001
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