The Development and Status of Enforcement in the European Union

Enforcement's task is to protect capital markets by ensuring proper application of accounting standards. This paper examines how this goal is pursued on a European level and explores the different structures and processes of the national enforcement agencies. Considerations will be presented for improving the effectiveness of enforcement in Europe.

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Year of publication:	2010
Authors:	Berger, Axel
Published in:	Accounting in Europe. - Taylor & Francis Journals, ISSN 1744-9480. - Vol. 7.2010, 1, p. 15-35
Publisher:	Taylor & Francis Journals

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Extent:	text/html
Type of publication:	Article
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10010621917