@article{HoffmannZ{\"u}lch2010,
  author    = {Hoffmann, Sebastian and Z{\"u}lch, Henning},
  title     = {Probleme und m{\"o}gliche L{\"o}sungsans{\"a}tze der „neuen" Aussch{\"u}ttungssperre nach \S 268 Abs. 8 HGB},
  institution = {Chair of Accounting and Auditing},
  year      = {2010},
  language  = {de}
}