Business, Management and Accounting
4 years ago

Group Accounts Prove More Valuable Than Single Accounts for Companies

SSRN Electronic Journal
Legislative Demands and Economic Realities: Company and Group Accounts Compared
Igor Goncharov, Joerg R. Werner, Jochen Zimmermann

Paper Summary

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The article compares company and group accounts in Germany to see if they serve different purposes. They found that single and group accounts have different characteristics, but single accounts are not more useful for valuation or other economic functions. Single accounts mainly help calculate taxable income, but they don't provide additional benefits.