Department of Accounting and Auditing
University of Cologne
in Total Papers Downloads
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Rating, rating agencies, systemic risk, reporting incentives, reporting, credit quality, asymmetric information, credit
capital maintaince, legal capital, solvency test, creditor protection, profit distribution
Standard Competition, Accounting Standard Setting, Evolutionary Games, Critical Masses, Spontaneous Order
new economy, accounting standards, intangible assets, information goods
Conceptual framework, Decision usefulness, Objectives of financial reporting, Performance measurement, Stewardship, Valuation usefulness
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