Enforcement in der Rechnungslegung: eine empirische Untersuchung der HDAX 110-Unternehmen

The Financial Reporting Enforcement Panel (FREP) has been examining financial reporting of companies listed in the regulated market in Germany since 1.7.2005. The paper analyzes the enforcement disclosure quality between 2006 and 2008 by comparing the published activity reports of the panel with the annual reports of Germany's publicly traded HDAX-110 companies.

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Year of publication:	2009
Authors:	Henselmann, Klaus ; Klein, Martin ; Schmidt, Mark
Institutions:	Wirtschafts- und Sozialwissenschaftliche Fakultät, Friedrich-Alexander-Universität Erlangen-Nürnberg
Subject:	Enforcement \| BaFin \| HDAX \| Deutsche Prüfstelle für Rechnungslegung \| DPR \| Bilanzpolizei \| externe Prüfung \| Kapitalmarkt \| Publizität \| Disclosure \| Committee of European Securities Regulation (CESR) \| Financial Reporting Enforcement Panel \| FREP \| Financial Reporting Review Panel

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Extent:	application/pdf
Series:	Working Papers in Accounting Valuation Auditing. - ISSN 1867-7932.
Type of publication:	Book / Working Paper
Language:	German
Notes:	Number 2009-3
Classification:	G18 - Government Policy and Regulation ; G32 - Financing Policy; Capital and Ownership Structure ; G34 - Mergers; Acquisitions; Restructuring; Corporate Governance ; G38 - Government Policy and Regulation ; K22 - Corporation and Securities Law ; M41 - Accounting ; M42 - Auditing
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10008479033