|
EconStor >
Friedrich-Alexander-Universität Erlangen-Nürnberg (FAU) >
Lehrstuhl für Rechnungswesen und Prüfungswesen, Universität Erlangen-Nürnberg >
Working Papers in Accounting Valuation Auditing, FAU Erlangen-Nürnberg >
Please use this identifier to cite or link to this item:
http://hdl.handle.net/10419/30193
|
| | |
| Title: | | Enforcement in der Rechnungslegung: eine empirische Untersuchung der HDAX 110-Unternehmen  |
| 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
|
| Files in This Item:
| |
|
| No. of Downloads:
| |
| last Month |
last 3 Month |
total |
|
|
|
|
|
| |
| | |
Download bibliographical data as:
BibTeX
|
| |
Share on:http://hdl.handle.net/10419/30193
|
Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.
|