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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
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Full metadata record
| DC Field | | Value | | Language |
| dc.contributor.author | | Henselmann, Klaus | | en_US |
| dc.contributor.author | | Klein, Martin | | en_US |
| dc.contributor.author | | Schmidt, Mark | | en_US |
| dc.date.accessioned | | 2010-03-31 | | en_US |
| dc.date.accessioned | | 2010-04-08T06:59:17Z | | - |
| dc.date.available | | 2010-04-08T06:59:17Z | | - |
| dc.date.issued | | 2009 | | en_US |
| dc.identifier.uri | | http://hdl.handle.net/10419/30193 | | - |
| dc.description.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. | | en_US |
| dc.language.iso | | ger | | en_US |
| dc.publisher | | Univ., Lehrstuhl für Rechnungswesen und Prüfungswesen Erlangen-Nürnberg | | en_US |
| dc.relation.ispartofseries | | Working papers in accounting valuation auditing 2009-3 | | en_US |
| dc.subject.jel | | G18 | | en_US |
| dc.subject.jel | | G32 | | en_US |
| dc.subject.jel | | G34 | | en_US |
| dc.subject.jel | | G38 | | en_US |
| dc.subject.jel | | K22 | | en_US |
| dc.subject.jel | | M41 | | en_US |
| dc.subject.jel | | M42 | | en_US |
| dc.subject.ddc | | 650 | | en_US |
| dc.subject.keyword | | Enforcement | | en_US |
| dc.subject.keyword | | BaFin | | en_US |
| dc.subject.keyword | | HDAX | | en_US |
| dc.subject.keyword | | Deutsche Prüfstelle für Rechnungslegung | | en_US |
| dc.subject.keyword | | DPR | | en_US |
| dc.subject.keyword | | Bilanzpolizei | | en_US |
| dc.subject.keyword | | externe Prüfung | | en_US |
| dc.subject.keyword | | Kapitalmarkt | | en_US |
| dc.subject.keyword | | Publizität | | en_US |
| dc.subject.keyword | | Enforcement | | en_US |
| dc.subject.keyword | | BaFin | | en_US |
| dc.subject.keyword | | HDAX | | en_US |
| dc.subject.keyword | | DPR | | en_US |
| dc.subject.keyword | | Disclosure | | en_US |
| dc.subject.keyword | | Committee of European Securities Regulation (CESR) | | en_US |
| dc.subject.keyword | | Financial Reporting Enforcement Panel | | en_US |
| dc.subject.keyword | | FREP | | en_US |
| dc.subject.keyword | | Financial Reporting Review Panel | | en_US |
| dc.title | | Enforcement in der Rechnungslegung: eine empirische Untersuchung der HDAX 110-Unternehmen | | en_US |
| dc.type | | Working Paper | | en_US |
| dc.identifier.ppn | | 619862831 | | en_US |
| dc.rights | | http://www.econstor.eu/dspace/Nutzungsbedingungen | | - |
| dc.identifier.repec | | RePEc:zbw:fauacc:20093 | | - |
| Appears in Collections: | | Working Papers in Accounting Valuation Auditing, FAU Erlangen-Nürnberg
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