Impact of software expenses on financial statements and capital ratios in the financial sector empirical : evidence from Germany and Austria
Susanne Leitner-Hanetseder, Josef Arminger, Christa Hangl
| Year of publication: |
2021
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|---|---|
| Authors: | Leitner-Hanetseder, Susanne ; Arminger, Josef ; Hangl, Christa |
| Published in: |
Accounting & taxation : AT. - Hilo, Hawaii : IBFR, ISSN 1944-592X, ZDB-ID 2536580-0. - Vol. 13.2021, 1, p. 97-108
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| Subject: | Intangible Assets | Software | Digitalization | Capital Ratio | CRR | IFRS | Deutschland | Germany | Österreich | Austria | Immaterielle Werte | Intangible assets | Softwareindustrie | Software industry | Finanzsektor | Financial sector | Kapitalstruktur | Capital structure | 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/10012692823