search query: @indexterm AUSTRIA / total: 319
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| Author: | Pernsteiner, H. |
| Title: | Wechselseitige Beteiligungen in rechnungslegungsorientierter und finanzwirtschaftlicher Betrachtung. |
| Journal: | Journal für Betriebswirtschaft
1996 : VOL. 46:3, p. 115-124 |
| Index terms: | CAPITAL STRUCTURE OF COMPANIES CORPORATE STRUCTURE ACCOUNTING AGENCY THEORY COMPANY LAW AUSTRIA |
| Language: | ger |
| Abstract: | Reciprocal equity investment from a business perspective. There is not much literature available concerning reciprocal equity investment. While most of these papers look at the subject from a legal point of view, the following article deals with it primarily in connection with accounting and financial problems based on principles of company law. The issue is becoming increasingly relevant as a number of listed companies have reciprocal equity investment. |
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