Helms, Nils; Hölscher, Reinhold; Nelde, Matthias; … - In: Journal of Corporate Accounting & Finance 32 (2021) 3, pp. 7-23
appropriateness of our method, we combine the requirement levels with a qualitative content analysis. Based on the German accounting … standard DRS 20, we clarify the respective application of the requirement levels in the context of the qualitative content … analysis. Hence, we will discuss the limitations of our developed approach. In addition, we analyze further areas of …