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~institution:"Gottfried Wilhelm Leibniz Universität Hannover"
~language:"deu"
~language:"hrv"
~language:"ind"
~subject:"Reform"
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Gottfried Wilhelm Leibniz Universität Hannover
Zentrale Koordinierungsstelle für die Reform des Haushalts- und Rechnungs- wesens <Wiesbaden>
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Ökonomische Analyse ausgewählter Reformen der Rechnungslegung und Wirtschaftsprüfung
Muraz, Michelle
-
2016
rules, earnings management,
Accounting
Law Modernization Act (BilMoG), transitional regulations, pension
accounting
…,
Accounting
Directive Implementation Act (BilRUG), voluntary annual audits …
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