| Author: | Ballwieser, W. |
| Title: | Konzernrechnungslegung und Wettbewerb |
| Journal: | Betriebswirtschaft
2001 : NOV-DEC, VOL. 61:6, p. 640-657 |
| Index terms: | Capital costs Competition Financial reporting |
| Language: | ger |
| Abstract: | This article discusses common assumptions and hypotheses with respect to components of competition and analyses them especially with respect to the results of empirical studies. Many assumptions about the value of some financial reporting systems seem to be false in the light of those empirical results. |
SCIMA