German listed companies' choice of GAAP
German listed firms have been allowed by law some choice of a set of Generally Accepted Accounting Standards (GAAP) in the preparation of their consolidated accounts since 1998. This thesis examines the relationship between non-financial German firms' specific characteristics and their choice o...
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University of Newcastle Upon Tyne
2005
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| Online Access: | http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.412997 |