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Differential Reporting in Germany – A Historical Analysis

Eierle, Brigitte (2005) Differential Reporting in Germany – A Historical Analysis. Accounting, business & financial history 15 (3), pp. 279-315.

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Based on a contingent perspective of accounting change, this paper reviews the historical development of differential reporting in Germany, by drawing on primary and secondary sources. The main objective of the paper is to shed light on the driving forces and main influential parameters that have shaped the existing differential reporting framework. This historical approach supplies interesting ...


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Item type:Article
Date:November 2005
Additional Information (public):'Contingent' model of accounting evolution; differential reporting; German accounting history; influential factors on accounting; little GAAP; relaxations for small and medium-sized entities
Institutions:Business, Economics and Information Systems > Institut für Betriebswirtschaftslehre > Lehrstuhl für Financial Accounting and Auditing (Prof. Dr. Axel Haller)
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Dewey Decimal Classification:300 Social sciences > 330 Economics
Created at the University of Regensburg:Yes
Item ID:6667
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