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Year of publication
Subject
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Germany 2 Accounting History 1 Inter-war Period 1 Tax Balance Sheet 1 Window-dressing 1 accounting history 1 tax balance sheet 1 window-dressing 1
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Online availability
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Free 1 Undetermined 1
Type of publication
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Article 1 Book / Working Paper 1
Language
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English 1 Undetermined 1
Author
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Spoerer, Mark 2
Institution
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Department of Economics and Business, Universitat Pompeu Fabra 1
Published in...
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Accounting History Review 1 Economics Working Papers / Department of Economics and Business, Universitat Pompeu Fabra 1
Source
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RePEc 2
Showing 1 - 2 of 2
Cover Image
Window-dressing in German interwar balance sheets
Spoerer, Mark - Department of Economics and Business, Universitat … - 1998
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 (undisclosed) tax balance sheet, which had to be drawn up separately for the...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10005772527
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Cover Image
Window-dressing in German inter-war balance sheets
Spoerer, Mark - In: Accounting History Review 8 (1998) 3, pp. 351-369
German accounting rules value assets and liabilities asymmetrically and thus lead to grossly distorted balance sheets. In the inter-war debate on a reform of disclosure regulation, financial experts considered the (undisclosed) tax balance sheet, which had to be drawn up separately for the...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10005446348
Saved in:
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