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Empirische Analyse des Offenlegungszeitpunkts von Jahresabschlüssen nach dem EHUG
[Timing of Disclosure for Financial Statements in Germany after the 2007 EHUG Act]

Author

Listed:
  • 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.

Suggested Citation

  • Henselmann, Klaus & Kaya, Devrimi, 2008. "Empirische Analyse des Offenlegungszeitpunkts von Jahresabschlüssen nach dem EHUG [Timing of Disclosure for Financial Statements in Germany after the 2007 EHUG Act]," Working Papers in Accounting Valuation Auditing 2008-1, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing.
    • Handle: RePEc:zbw:fauacc:20081
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    File URL: https://www.econstor.eu/bitstream/10419/23954/1/Working_Paper_2008-1.pdf
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    Citations

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    Cited by:

    1. Cyrus Aghamolla & Richard T. Thakor, 2022. "Do Mandatory Disclosure Requirements for Private Firms Increase the Propensity of Going Public?," Journal of Accounting Research, Wiley Blackwell, vol. 60(3), pages 755-804, June.
    2. Sergey Narkevich & Pavel Trunin, 2012. "Reserve Currencies: Factors of Evolution and their Role in the World Economy," Research Paper Series, Gaidar Institute for Economic Policy, issue 162P.

    More about this item

    Keywords

    Rechnungslegungspolitik; Publizität; Größenklassen; Klein- und Mittelbetrieb (KMU); Elektronisches Unternehmensregister; Financial Reporting; Accounting Policy; Disclosure; Commercial Register; SME;
    All these keywords.

    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 - - - Business and Securities Law
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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