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Die vorliegende Studie skizziert zunächst die Bedeutung von Wirtschaftskriminalität aus Sicht der deutschen Unternehmen sowie den derzeitigen Forschungsstand zu den Ursachen von Wirtschaftskriminalität. Dabei wird deutlich, dass die Motive von Wirtschaftsstraftätern noch nicht hinreichend...
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several reasons. On the one hand, there are important instances in which punishment is unable to reduce crime or may even …
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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...
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