Timing of Disclosure for Financial Statements in Germany after the 2007 EHUG Act: The paper analyses the timing of …

informed. The same cannot be said about outside investors relying primarily on public disclosure. A descriptive analysis of the …

regulated market in Germany since 1.7.2005. The paper analyzes the enforcement disclosure quality between 2006 and 2008 by …

The viability of modern open science norms and practices depend on public disclosure of new knowledge, methods, and … on disclosure using individual-level data on German academic researchers. Accounting for selfselection into extramural … sponsorship, our evidence strongly supports the perspective that industry sponsorship jeopardizes public disclosure of academic …

January 1, 2011. Specifically, the authors analyze the determinants of IFRS disclosure compliance for these companies. Canada …

restricting the speculative use of derivatives by funds to a reasonable level, as well as implement more standardized disclosure …

restricting the speculative use of derivatives by funds to a reasonable level, as well as implement more standardized disclosure …