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Erfolgsberichterstattung : Konzeption, Darstellung und Weiterentwicklung nach internationalen Rechnungslegungsstandards
Caliz, Stefan - 2003
Persistent link: https://www.econbiz.de/10001812963
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The measurement of capital adequacy in proprietary life offices
Norkett, Paul - In: Geld, Finanzwirtschaft, Banken und Versicherungen : …, (pp. 795-815). 1997
Persistent link: https://www.econbiz.de/10001298977
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Valuation and depreciation of fixed assets for profit taxation
Meussen, Gerard Theodora Karel - In: European taxation : official journal of the … 39 (1999) 1, pp. 14-19
Persistent link: https://www.econbiz.de/10001397419
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Rechnungslegungspolitik, Besteuerung und Analyse von Jahresabschlüssen im internationalen Vergleich
Oestreicher, Andreas - In: Journal of business economics : JBE 67 (1997) 10, pp. 1027-1055
Persistent link: https://www.econbiz.de/10001227158
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The Basu Measure as an Indicator of Conditional Conservatism : Evidence from U.K. Earnings Components
Hsu, Audrey Wen‐Hsin - 2013
Following Basu (1997), the excess of the sensitivity of accounting earnings to negative share return over its sensitivity to positive share return (the Basu coefficient) has been interpreted as an indicator of conditional accounting conservatism. Although this interpretation is supported by...
Persistent link: https://www.econbiz.de/10013094004