Enforcement in der Rechnungslegung: eine empirische Untersuchung der HDAX 110-Unternehmen

Autor:	Henselmann, Klaus, Klein, Martin, Schmidt, Mark
Jazyk:	němčina
Rok vydání:	2009
Předmět:	G18 Bilanzpolizei M41 K22 M42 G38 Disclosure Deutsche Prüfstelle für Rechnungslegung HDAX FREP ddc:650 Kapitalmarkt G32 DPR Committee of European Securities Regulation (CESR) G34 Publizität externe Prüfung Financial Reporting Enforcement Panel Financial Reporting Review Panel BaFin Enforcement
Popis:	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 the annual reports of Germany's publicly traded HDAX-110 companies.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=od______1687::50451411ae5b1698177f781998a813e9 https://hdl.handle.net/10419/30193 Zobrazit plný text záznamu