What question did this study set out to answer?

The aim is to compare financial reporting standards and disclosures between the US and Germany.

Corporate Financial Reporting in West-Germany.

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This analysis highlights differences in financial reporting standards between Germany and the US, suggesting legislative impacts.

The aim is to compare financial reporting standards and disclosures between the US and Germany.
Compared the approaches to financial reporting in Germany and the United States.
Analyzed the role of professional organizations and legislation in standard-setting.
Evaluated the status of the accounting profession in both countries.
In the US, financial reporting is improved mainly by professional organizations.
In Germany, legislative measures primarily shape financial reporting standards.
The accounting profession in Germany has historically been less recognized than in the US.

H. P. Holzer (1959) studied this question.

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