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Bilanzierung von Drohverlustrückstellungen bei Versicherungsunternehmen nach HGB, US-GAAP und IAS/IFRS

Ott, Peter; Rockel, Werner - In: WPg : Kompetenz schafft Vertrauen 57 (2004) 15, pp. 798-806

Persistent link: https://www.econbiz.de/10002160668

Implications and conceptual characteristics of the December 19, 1991 Directive on the annual accounts and consolidated accounts of insurance undertakings

Welzel, Hans-Joachim - In: The Geneva papers on risk and insurance - issues and … 19 (1994) 71, pp. 144-155

Persistent link: https://www.econbiz.de/10001233934

Das Vorsichtsmotiv im EG-Versicherungsbilanzrecht

Welzel, Hans-Joachim - In: Risiko, Versicherung, Markt : Festschrift für Walter …, (pp. 501-522). 1994

Persistent link: https://www.econbiz.de/10001287431

Finance-specific factors as drivers of cross-border investment : an OLI perspective

Forssbaeck, Jens (contributor); Oxelheim, Lars (contributor) - 2008

In this paper we empirically test the role of firm-specific financial characteristics as drivers of international investment and production. We hypothesize that financial strength generates advantages that can be exploited through cross-border investment activity. The hypothesis is tested in a...

Persistent link: https://www.econbiz.de/10003756998