Empirische Analyse des Offenlegungszeitpunkts von Jahresabschlüssen nach dem EHUG
[Timing of Disclosure for Financial Statements in Germany after the 2007 EHUG Act]
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.
|Date of creation:||2008|
|Date of revision:|
|Contact details of provider:|| Web page: http://www.pw.wiso.uni-erlangen.de/|
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