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Die Finanzberichterstattung international börsennotierter Unternehmen im Licht der jüngsten Entwicklungen — Das Beispiel SAP

Author

Listed:
  • Werner Brandt
  • Christoph Hütten

    (SAP AG)

Abstract

Summary German companies that are listed in the United States have to fulfill different financial reporting obligations. The duties have grown as a consequence of the Enron and WorldCom scandals. The article shows those duties with respect (i) to national regulation of stock exchanges, corporate governance rules, and the Commercial Code, (ii) European regulations, and (iii) U.S. regulations, especially the Sarbanes-Oxley Act. The authors discuss all regulations in the context of SAP’s reporting strategy and critically compare the benefits and costs of recent developments within the regulatory framework.

Suggested Citation

  • Werner Brandt & Christoph Hütten, 2003. "Die Finanzberichterstattung international börsennotierter Unternehmen im Licht der jüngsten Entwicklungen — Das Beispiel SAP," Schmalenbach Journal of Business Research, Springer, vol. 55(7), pages 707-721, November.
    • Handle: RePEc:spr:sjobre:v:55:y:2003:i:7:d:10.1007_bf03372721
    DOI: 10.1007/BF03372721
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    Keywords

    M40;

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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