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Enforcement in der Rechnungslegung : eine empirische Untersuchung der HDAX 110-Unternehmen
Henselmann, Klaus; Klein, Martin; Schmidt, Mark - 2009
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...
Persistent link: https://www.econbiz.de/10003935072
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IFRS for SMEs: Eine Alternative für den Einzelabschluss aus Sicht des deutschen Mittelstandes?
Henselmann, Klaus; Klein, Martin; Wiese, Maren - 2010
The objective of the IFRS for SMEs is to provide SMEs an attractive accounting alternative according to international …
Persistent link: https://www.econbiz.de/10010300366
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Die volkswirtschaftliche Bedeutung des Accounting
Keuschnigg, Christian - School of Economics and Political Science, Universität … - 2010
Der Beitrag betrachtet Accounting als Instrument der Unternehmenskontrolle, welches Informationsasymmetrien zwischen … diskutiert, wie besseres Accounting die Finanzierungsbeschränkung von Unternehmen auflockert und in der Rechtsformwahl … Kapitalgesellschaften gegenüber Personenunternehmen begünstigt. In der Wachstumsforschung zeigt sich, dass Länder mit besseren Accounting …
Persistent link: https://www.econbiz.de/10008542826
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IFRS for SMEs: Eine Alternative für den Einzelabschluss aus Sicht des deutschen Mittelstandes?
Henselmann, Klaus; Klein, Martin; Wiese, Maren - Wirtschafts- und Sozialwissenschaftliche Fakultät, … - 2010
The objective of the IFRS for SMEs is to provide SMEs an attractive accounting alternative according to international …
Persistent link: https://www.econbiz.de/10008498426
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Empirische Analyse des Offenlegungszeitpunkts von Jahresabschlüssen nach dem EHUG
Henselmann, Klaus; Kaya, Devrimi - 2008
Timing of Disclosure for Financial Statements in Germany after the 2007 EHUG Act: The paper analyses the timing of disclosing financial statements for small and medium enterprises (SME) in Germany in 2007 and 2008. Comparisons of different regional areas and different company sizes are made and...
Persistent link: https://www.econbiz.de/10010297270
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Marktpreisrisiko-Reporting bei Nichtfinanzinstituten nach IFRS 7: empirische Befunde zum Einsatz von Value at Risk und Sensitivitätsanalysen bei kapitalmarktorientierten Unternehme...
Fürst, Benedikt; Henselmann, Klaus; Klein, Martin - 2009
The paper shows the ways of disclosing financial risks by IFRS 7 and certain types of sensitivity analysis. The different possibilities of preparing a sensitivity analysis, such as value at risk are illustrated and their suitability for reporting are faced critically. Following, the manner of...
Persistent link: https://www.econbiz.de/10010299998
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Aufnahme eines persönlich haftenden Gesellschafters bei einer GmbH & Co. KG zur Vermeidung der Offenlegung des Jahresabschlusses nach HGB
Kaya, Devrimi - 2010
The paper analyses a strategy for avoiding the disclosure of the financial statements of a limited partnership with a limited liability company as general partner (GmbH & Co. KG) according to German Commercial Code (HGB). It describes the formal process of the joining of a natural person as an...
Persistent link: https://www.econbiz.de/10010299999
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Enforcement in der Rechnungslegung: eine empirische Untersuchung der HDAX 110-Unternehmen
Henselmann, Klaus; Klein, Martin; Schmidt, Mark - 2009
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...
Persistent link: https://www.econbiz.de/10010300000
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Behandlung von strategischen Beteiligungen im Einzelabschluss
Henselmann, Klaus; Roos, Benjamin - 2009
The paper analyses the different accounting methods for strategic investments in separate financial statements … according to IFRS. Furthermore it compares the accounting methods according to international standards with German GAAP …
Persistent link: https://www.econbiz.de/10010300001
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Probleme des Insolvenzplanverfahrens
Henselmann, Klaus; Gutbier, Manuel - 2010
The paper analyses options in case of insolvency. Although insolvency plans empirically are very successful, they are not used very much. Reasons that prevent their application and possibilities for their promotion are discussed.
Persistent link: https://www.econbiz.de/10010300002