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| Author: | Baden, K. |
| Title: | Ein dichter Schleier = How do German enterprises conceal their real balances |
| Journal: | Manager Magazin
1994 : OCT, VOL. 24:10, p.109-117 |
| Index terms: | BALANCE SHEETS COMPANIES GERMANY ACCOUNTING LAW BUSINESS INFORMATION BUSINESS ETHICS |
| Language: | ger |
| Abstract: | Shareholders and analists in Germany feel themselves cheated very often, because German enterprises conceal their real balances in increasingly tricky ways. The author of the article tried to find out the tricks by which companies make themselves look richer or poorer than they are indeed. A checklist consisting of 20 points is presented to show the way in which enterprises make their balances real and the inpacts of deviations from the prescribed method on the balance are described too. |
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