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Hachmeister, Dirk; Lampenius, Niklas; Stähle, Martin (2012). Decision-usefulness of ideal cost- and ideal value accounting for valuation and stewardship. Zeitschrift für Betriebswirtschaft, 82(S5), pp. 161-181. SP Gabler Verlag 10.1007/s11573-012-0604-x
