Enforcement in der Rechnungslegung : eine empirische Untersuchung der HDAX 110-Unternehmen

Klaus Henselmann; Martin Klein; Mark Schmidt

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

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Year of publication:	2009
Authors:	Henselmann, Klaus ; Klein, Martin ; Schmidt, Mark
Publisher:	Nürnberg : Lehrstuhl für Rechnungswesen und Prüfungswesen, Friedrich-Alexander-Univ. Erlangen-Nürnberg
Subject:	Jahresabschluss \| Financial statement \| Wirtschaftsprüfung \| Financial audit \| Rechtsdurchsetzung \| Law enforcement \| Aktiengesellschaft \| Listed company \| Deutschland \| Germany \| 2005-2009

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Extent:	Online-Ressource (PDF-Datei: 40 S., 2,23 MB) graph. Darst.
Series:	Working papers in accounting valuation auditing. - Nürnberg : [Verlag nicht ermittelbar], ZDB-ID 2480426-5. - Vol. 2009,3
Type of publication:	Book / Working Paper
Type of publication (narrower categories):	Arbeitspapier ; Working Paper ; Graue Literatur ; Non-commercial literature
Language:	German
Notes:	Literaturverz. S. 33 - 35 Systemvoraussetzungen: Acrobat Reader
Other identifiers:	hdl:10419/30193 [Handle]
Classification:	G18 - Government Policy and Regulation ; G32 - Financing Policy; Capital and Ownership Structure ; G34 - Mergers; Acquisitions; Restructuring; Corporate Governance ; G38 - Government Policy and Regulation ; K22 - Corporation and Securities Law ; M41 - Accounting ; M42 - Auditing
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10003935072