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Title:Empirische Analyse des Offenlegungszeitpunkts von Jahresabschlüssen nach dem EHUG PDF Logo
Title (translated):Timing of Disclosure for Financial Statements in Germany after the 2007 EHUG Act
Authors:Henselmann, Klaus
Kaya, Devrimi
Issue Date:2008
Series/Report no.:Working Papers in Accounting Valuation Auditing 2008-1
Abstract:Timing of Disclosure for Financial Statements in Germany after the 2007 EHUG Act: The paper analyses the timing of disclosing financial statements for small and medium enterprises (SME) in Germany in 2007 and 2008. Comparisons of different regional areas and different company sizes are made and possible explanations for the results discussed.
Subjects:Rechnungslegungspolitik
Publizität
Größenklassen
Klein- und Mittelbetrieb (KMU)
Elektronisches Unternehmensregister
Financial Reporting
Accounting Policy
Disclosure
Commercial Register
SME
JEL:G18
G38
K22
M41
M42
Document Type:Working Paper
Appears in Collections:Working Papers in Accounting Valuation Auditing, FAU Erlangen-Nürnberg

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