@article{PellensJ{\"o}dickeRichard2005,
  author    = {Pellens, Bernhard and J{\"o}dicke, Dirk and Richard, Marc},
  title     = {Solvenztests als Alternative zur bilanziellen Kapitalerhaltung?},
  journal   = {Der Betrieb},
  volume    = {58},
  number    = {26-27},
  publisher = {Handelsblatt Fachmedien},
  issn      = {0005-9935},
  institution = {Fachbereich - Wirtschaftswissenschaften},
  pages     = {1393 -- 1401},
  year      = {2005},
  language  = {de}
}