Eierle, BrigitteBrigitteEierle0000-0003-0779-2218Beckman, J.J.BeckmanBrandes, C.C.Brandes2019-09-192014-09-2420070897-3660https://fis.uni-bamberg.de/handle/uniba/18685engGerman Reporting Practices : an Analysis of Reconciliations from German Commercial Code to IFRS or US GAAParticle