The market effects of the German two-tier enforcement of financial reporting
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More about this item
KeywordsGerman two-tier enforcement regime; quality of financial accounting; erroneous financial reports; Federal Financial Supervisory Authority (BaFin); Financial Reporting Review Panel (FREP);
- G14 - Financial Economics - - General Financial Markets - - - Information and Market Efficiency; Event Studies; Insider Trading
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
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