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

Klaus Henselmann, Martin Klein and Mark Schmidt

No 2009-3, Working Papers in Accounting Valuation Auditing from Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing

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.

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 (search for similar items in EconPapers)
JEL-codes: G18 G32 G34 G38 K22 M41 M42 (search for similar items in EconPapers)
Date: 2009
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Persistent link: https://EconPapers.repec.org/RePEc:zbw:fauacc:20093

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