Shareholder loans and earnings smoothing : empirical findings from German private firms
Year of publication: |
March 2018
|
---|---|
Authors: | Bigus, Jochen ; Häfele, Stefanie |
Published in: |
European accounting review. - London : Routledge, ISSN 0963-8180, ZDB-ID 1128686-6. - Vol. 27.2018, 1, p. 37-74
|
Subject: | Kreditzins | Loan rate | Aktionäre | Shareholders | Privatwirtschaft | Private sector | Deutschland | Germany |
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