Goncharov, Igor; Werner, Joerg R.; Zimmermann, Jochen - In: The International Journal of Accounting 44 (2009) 4, pp. 334-362
In many countries, not only one but several sets of accounts have to be prepared and disclosed by (holding) companies. This paper investigates the possibly different economic functions of these sets of accounts by looking at the German dual financial reporting system, in which company (single)...