@misc{D'ArcyMoriRossbach2003,
  author    = {Anne D'Arcy and Michiyo Mori and Christine Roßbach},
  title     = {The impact of valuation rules for intangible assets in Japanese and German accounts of listed companies : [Version April 2003]},
  booktitle = {Universit{\"a}t Frankfurt am Main. Fachbereich Wirtschaftswissenschaften: [Working paper series / Finance and accounting] Working paper series, Finance \& Accounting ; No. 107},
  number    = {Version April 2003},
  institution = {Wirtschaftswissenschaften},
  series    = {Working paper series / Johann-Wolfgang-Goethe-Universit{\"a}t Frankfurt am Main, Fachbereich Wirtschaftswissenschaften : Finance \& Accounting},
  number    = {107},
  type      = {workingpaper},
  pages     = {47},
  year        = {2003},
}