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The objective of this paper is to illustrate that the change in shareholders' attitude towards firms (from stakeholder model to shareholder model) influences the accounting treatments of goodwill. Our study is based on four countries (Great Britain, the United States, Germany, and France) and...
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netting privileges enjoyed by derivatives are essential to reducing legal uncertainty, increasing liquidity, and minimizing …
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Einzelprojekten, die im Juli 2001 im Rahmen einer größeren Konferenz beim Institut für Arbeitsmarkt- und Berufsforschung der …
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