@article{HackerRoensch2019, author = {Hacker, Bernd and R{\"o}nsch, Daniela}, title = {Empirische Untersuchung zur Aktivierung von Verlustvortr{\"a}gen in Deutschland}, series = {Zeitschrift f{\"u}r Internationale Rechnungslegung - IRZ}, volume = {14}, journal = {Zeitschrift f{\"u}r Internationale Rechnungslegung - IRZ}, number = {10}, publisher = {Beck}, address = {M{\"u}nchen}, pages = {443 -- 449}, year = {2019}, language = {de} }