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Empirische Analyse des Offenlegungszeitpunkts von Jahresabschlüssen nach dem EHUG

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Author Info
Henselmann, Klaus
Kaya, Devrimi
Abstract

Timing of Disclosure for Financial Statements in Germany after the 2007 EHUG Act: The paper analyses the timing of disclosing financial statements for small and medium enterprises (SME) in Germany in 2007 and 2008. Comparisons of different regional areas and different company sizes are made and possible explanations for the results discussed. --

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File URL: http://econstor.eu/bitstream/10419/23954/1/Working_Paper_2008-1.pdf
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Publisher Info
Paper provided by Friedrich-Alexander-Universität Erlangen-Nürnberg, Lehrstuhl für Rechnungswesen und Prüfungswesen in its series Working Papers in Accounting Valuation Auditing with number 2008,1.

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Date of creation: 2008
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Handle: RePEc:zbw:fauacc:20081

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Web page: http://www.pw.wiso.uni-erlangen.de/

For technical questions regarding this item, or to correct its listing, contact: (ZBW - German National Library for Economics).

Related research
Keywords: Rechnungslegungspolitik; Publizität; Größenklassen; Klein- und Mittelbetrieb (KMU); Elektronisches Unternehmensregister; Financial Reporting; Accounting Policy; Disclosure; Commercial Register; SME;

Find related papers by JEL classification:
G18 - Financial Economics - - General Financial Markets - - - Government Policy and Regulation
G38 - Financial Economics - - Corporate Finance and Governance - - - Government Policy and Regulation
K22 - Law and Economics - - Regulation and Business Law - - - Corporation and Securities Law
M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
M42 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Auditing

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This page was last updated on 2009-12-2.

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