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Browsing Recerca: working papers, informes, etc. by Subject "tax balance sheet"

Browsing Recerca: working papers, informes, etc. by Subject "tax balance sheet"

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  • Spoerer, Mark (1998-07-01)
    German accounting rules value assets and liabilities asymmetrically and thus lead to grossly distorted balance sheets. In the interwar debate on a reform of disclosure regulation, financial experts considered the ...

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