Development toward integrated reporting, and its impact on corporate governance : a two-dimensional approach to accounting with reference to the German two-tier system
Inge Wulf; Jens Niemöller; Natalia Rentzsch
| Year of publication: |
2014
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|---|---|
| Authors: | Wulf, Inge ; Niemöller, Jens ; Rentzsch, Natalia |
| Published in: |
Journal of management control : Zeitschrift für Planung & Unternehmenssteuerung. - Berlin : Springer, ISSN 2191-4761, ZDB-ID 2602184-5. - Vol. 25.2014, 2, p. 135-164
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| Subject: | German Corporate Governance Code | Continental European stakeholder approach | Multi-column financial statements | Management commentary | Integrated reporting | Management accounting | Corporate Governance | Corporate governance | Deutschland | Germany | Rechnungswesen | Accounting | Stakeholder | Berichtswesen | Reporting | Unternehmenspublizität | Corporate disclosure | Jahresabschluss | Financial statement |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10010426130