@book { NeuausrichtungdesEigenkapitalbegriffs,
    title = "Neuausrichtung des Eigenkapitalbegriffs",
    author = "Nina {Bogenschütz}",
    year = "2021",
    publisher = "Peter Lang Verlag",
    address = "Berlin, Germany",
    url = "https://www.peterlang.com/document/1104832"
}