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Empirische Analyse des Offenlegungszeitpunkts von Jahresabschlüssen nach dem EHUG

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  • Henselmann, Klaus
  • Kaya, Devrimi
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    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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    Bibliographic 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/
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    Related research

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

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