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Enforcement in der Rechnungslegung: eine empirische Untersuchung der HDAX 110-Unternehmen

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  • Henselmann, Klaus
  • Klein, Martin
  • Schmidt, Mark

Abstract

The Financial Reporting Enforcement Panel (FREP) has been examining financial reporting of companies listed in the regulated market in Germany since 1.7.2005. The paper analyzes the enforcement disclosure quality between 2006 and 2008 by comparing the published activity reports of the panel with the annual reports of Germany's publicly traded HDAX-110 companies.

Suggested Citation

  • Henselmann, Klaus & Klein, Martin & Schmidt, Mark, 2009. "Enforcement in der Rechnungslegung: eine empirische Untersuchung der HDAX 110-Unternehmen," Working Papers in Accounting Valuation Auditing 2009-3, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing.
  • Handle: RePEc:zbw:fauacc:20093
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    File URL: https://www.econstor.eu/bitstream/10419/30193/1/619862831.pdf
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    Keywords

    Enforcement; BaFin; HDAX; Deutsche Prüfstelle für Rechnungslegung; DPR; Bilanzpolizei; externe Prüfung; Kapitalmarkt; Publizität; Enforcement; BaFin; HDAX; DPR; Disclosure; Committee of European Securities Regulation (CESR); Financial Reporting Enforcement Panel; FREP; Financial Reporting Review Panel;

    JEL classification:

    • G18 - Financial Economics - - General Financial Markets - - - Government Policy and Regulation
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance
    • 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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