Working Papers in Accounting Valuation Auditing No. 2009-3
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.
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