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dc.contributor.authorHenselmann, Klausen_US
dc.contributor.authorKlein, Martinen_US
dc.contributor.authorSchmidt, Marken_US
dc.date.accessioned2010-03-31en_US
dc.date.accessioned2010-04-08T06:59:17Z-
dc.date.available2010-04-08T06:59:17Z-
dc.date.issued2009en_US
dc.identifier.urihttp://hdl.handle.net/10419/30193-
dc.description.abstractThe 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.isogeren_US
dc.publisherUniv., Lehrstuhl für Rechnungswesen und Prüfungswesen Erlangen-Nürnbergen_US
dc.relation.ispartofseriesWorking papers in accounting valuation auditing 2009-3en_US
dc.subject.jelG18en_US
dc.subject.jelG32en_US
dc.subject.jelG34en_US
dc.subject.jelG38en_US
dc.subject.jelK22en_US
dc.subject.jelM41en_US
dc.subject.jelM42en_US
dc.subject.ddc650en_US
dc.subject.keywordEnforcementen_US
dc.subject.keywordBaFinen_US
dc.subject.keywordHDAXen_US
dc.subject.keywordDeutsche Prüfstelle für Rechnungslegungen_US
dc.subject.keywordDPRen_US
dc.subject.keywordBilanzpolizeien_US
dc.subject.keywordexterne Prüfungen_US
dc.subject.keywordKapitalmarkten_US
dc.subject.keywordPublizitäten_US
dc.subject.keywordEnforcementen_US
dc.subject.keywordBaFinen_US
dc.subject.keywordHDAXen_US
dc.subject.keywordDPRen_US
dc.subject.keywordDisclosureen_US
dc.subject.keywordCommittee of European Securities Regulation (CESR)en_US
dc.subject.keywordFinancial Reporting Enforcement Panelen_US
dc.subject.keywordFREPen_US
dc.subject.keywordFinancial Reporting Review Panelen_US
dc.titleEnforcement in der Rechnungslegung: eine empirische Untersuchung der HDAX 110-Unternehmenen_US
dc.typeWorking Paperen_US
dc.identifier.ppn619862831en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-
dc.identifier.repecRePEc:zbw:fauacc:20093-
Appears in Collections:Working Papers in Accounting Valuation Auditing, FAU Erlangen-Nürnberg

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