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The debate on the scope of bank information disclosures seems to be an essential issue, especially after the 2007-2010 financial crisis. The adequate number of data provided to the public domain is the condition of transparency of the banking sector, which should assure the optimization of...
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-amerikanisch geprägten Rechnungslegunssysteme - wie IAS/IFRS und US-GAAP stärkere Berücksichtigung. …
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