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Friedrich-Alexander-Universität Erlangen-Nürnberg (FAU) >
Lehrstuhl für Rechnungswesen und Prüfungswesen, Universität Erlangen-Nürnberg >
Working Papers in Accounting Valuation Auditing, FAU Erlangen-Nürnberg >
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http://hdl.handle.net/10419/23954
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| Title: | | Empirische Analyse des Offenlegungszeitpunkts von Jahresabschlüssen nach dem EHUG  |
| 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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