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Title:Enforcement in der Rechnungslegung: eine empirische Untersuchung der HDAX 110-Unternehmen PDF Logo
Authors:Henselmann, Klaus
Klein, Martin
Schmidt, Mark
Issue Date:2009
Series/Report no.:Working papers in accounting valuation auditing 2009-3
Abstract: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.
Subjects:Enforcement
BaFin
HDAX
Deutsche Prüfstelle für Rechnungslegung
DPR
Bilanzpolizei
externe Prüfung
Kapitalmarkt
Publizität
Enforcement
BaFin
HDAX
DPR
Disclosure
Committee of European Securities Regulation (CESR)
Financial Reporting Enforcement Panel
FREP
Financial Reporting Review Panel
JEL:G18
G32
G34
G38
K22
M41
M42
Document Type:Working Paper
Appears in Collections:Working Papers in Accounting Valuation Auditing, FAU Erlangen-Nürnberg

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