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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/10003948503
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The influence of firm-specific characteristics on the extent of voluntary disclosure in XBRL : empirical analysis of SEC filings
Kaya, Devrimi - In: International journal of accounting and information … 22 (2014) 1, pp. 2-17
Persistent link: https://www.econbiz.de/10010337774
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Discussion of "Is the risk of product market predation a cost of disclosure?"
Shroff, Nemit - In: Journal of accounting & economics 62 (2016) 2/3, pp. 326-332
Persistent link: https://www.econbiz.de/10011622195