Impact of Software Expenses on Financial Statements and Capital Ratios in the Financial Sector: Evidence from Germany and Austria

Research output: Contribution to journal › Article › peer-review

Translated title of the contribution	Einfluss von Ausgaben für Software auf die Jahresabschlüsse und Kennzahlen im Bankensektor: Untersuchung für Deutschland und Österreich
Original language	English (American)
Pages (from-to)	97-108
Number of pages	12
Journal	Accounting and Taxation
Volume	2021
Issue number	13
Publication status	Published - 20 May 2021

Cite this

@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",

}

TY - JOUR

T1 - Impact of Software Expenses on Financial Statements and Capital Ratios in the Financial Sector

T2 - Evidence from Germany and Austria

AU - Leitner-Hanetseder, Susanne

AU - Arminger, Josef

AU - Hangl, Christa

PY - 2021/5/20

Y1 - 2021/5/20

KW - Intangible Assets

KW - software

KW - Digitalization

KW - Capital Ratio

KW - CRR

KW - IFRS

M3 - Artikel

SN - 1944-592X

VL - 2021

SP - 97

EP - 108

JO - Accounting and Taxation

JF - Accounting and Taxation

IS - 13

ER -