Emergent frameworks in global finance: accounting standards and German supplementary pensions

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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Autori principali: Clark, G, Mansfield, D, Tickell, A
Natura: Journal article
Lingua:English
Pubblicazione: Clark University, MA, USA 2001
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