@article{a8096e9a00b44094954c2880235ad59a,
title = "Impact of Software Expenses on Financial Statements and Capital Ratios in the Financial Sector: Evidence from Germany and Austria",
keywords = "Intangible Assets, software, Digitalization, Capital Ratio, CRR, IFRS",
author = "Susanne Leitner-Hanetseder and Josef Arminger and Christa Hangl",
year = "2021",
month = may,
day = "20",
language = "Englisch (Amerika)",
volume = "2021",
pages = "97--108",
journal = "Accounting and Taxation",
issn = "1944-592X",
publisher = "The Institute for Business and Finance Research",
number = "13",
}