@article{Z{\"u}lchOttenstein2020,
  author    = {Z{\"u}lch, Henning and Ottenstein, Philipp},
  title     = {Less is less?},
  journal   = {The Reporting Times : die Zeitung des Center for Corporate Reporting},
  number    = {17/2020},
  issn      = {2297-2463},
  url       = {https://reporting-times.com/app/uploads/2020/10/CCR_Reporting_Times_17_CH_22-24.pdf},
  institution = {Chair of Accounting and Auditing},
  pages     = {22 -- 24},
  year      = {2020},
  language  = {en}
}