@incollection{Z{\"u}lchErdmannDetzen2011,
  author    = {Z{\"u}lch, Henning and Erdmann, Hans-Christian and Detzen, Dominic},
  title     = {R{\"u}ckstellungen},
  institution = {Chair of Accounting and Auditing},
  year      = {2011},
  language  = {de}
}