Please use this identifier to cite or link to this item: 192.168.6.56/handle/123456789/105117
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dc.contributor.authorEbbers, Gabi-
dc.date.accessioned2020-02-07T09:45:14Z-
dc.date.accessioned2020-05-15T23:01:43Z-
dc.date.available2020-02-07T09:45:14Z-
dc.date.available2020-05-15T23:01:43Z-
dc.date.issued1997-
dc.identifier.urihttp://196.189.45.87:8080/handle/123456789/105117-
dc.descriptionIn this paper, it is argued that international diversity in the rules governing corporate accountability is a function of the desire to preserve local jurisdictions by maintaining national distinctiveness. Successive attempts at regulatory harmonisation in Europe have met considerable resistance, starting with Savigny’s appeal to ‘the spirit of the people’ (Volksgeist) and ending with the notion of ‘subsidiarity’.en_US
dc.languageEnglishen_US
dc.language.isoenen_US
dc.publisherKluwer Academic Publishers.en_US
dc.subjectAccounting Regulationen_US
dc.titleAccounting andVolksgeist– Territorial Claims onAccounting Regulationen_US
dc.typeArticleen_US
Appears in Collections:Accounting and Finance

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