Empirische Analyse des Offenlegungszeitpunkts von Jahresabschlüssen nach dem EHUG

Klaus Henselmann and Devrimi Kaya

No 2008-1, Working Papers in Accounting Valuation Auditing from Friedrich-Alexander-Universität Erlangen-Nürnberg, Lehrstuhl für Rechnungswesen und Prüfungswesen

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. --

Keywords: Rechnungslegungspolitik; Publizität; Größenklassen; Klein- und Mittelbetrieb (KMU); Elektronisches Unternehmensregister; Financial Reporting; Accounting Policy; Disclosure; Commercial Register; SME (search for similar items in EconPapers)
JEL-codes: G18 G38 K22 M41 M42 (search for similar items in EconPapers)
Date: 2008
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Persistent link: http://EconPapers.repec.org/RePEc:zbw:fauacc:20081

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