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Timing of Disclosure for Financial Statements in Germany after the 2007 EHUG Act
Henselmann, Klaus; Kaya, Devrimi - 2008
Timing of Disclosure for Financial Statements in Germany after the 2007 EHUG Act: The paper analyses the timing of …
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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Enforcement in der Rechnungslegung: eine empirische Untersuchung der HDAX 110-Unternehmen
Henselmann, Klaus; Klein, Martin; Schmidt, Mark - 2009
regulated market in Germany since 1.7.2005. The paper analyzes the enforcement disclosure quality between 2006 and 2008 by …
Persistent link: https://www.econbiz.de/10010300000
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Timing of Disclosure for Financial Statements in Germany after the 2007 EHUG Act
Henselmann, Klaus; Kaya, Devrimi - Wirtschafts- und Sozialwissenschaftliche Fakultät, … - 2008
Timing of Disclosure for Financial Statements in Germany after the 2007 EHUG Act: The paper analyses the timing of …
Persistent link: https://www.econbiz.de/10005082681
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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 - Wirtschafts- und Sozialwissenschaftliche Fakultät, … - 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/10008479029
Cover Image
Enforcement in der Rechnungslegung: eine empirische Untersuchung der HDAX 110-Unternehmen
Henselmann, Klaus; Klein, Martin; Schmidt, Mark - Wirtschafts- und Sozialwissenschaftliche Fakultät, … - 2009
regulated market in Germany since 1.7.2005. The paper analyzes the enforcement disclosure quality between 2006 and 2008 by …
Persistent link: https://www.econbiz.de/10008479033