• Business
  • Published 2008

Empirische Analyse des Offenlegungszeitpunkts von Jahresabschlüssen nach dem EHUG

@inproceedings{Henselmann2008EmpirischeAD,
  title={Empirische Analyse des Offenlegungszeitpunkts von Jahresabschl{\"u}ssen nach dem EHUG},
  author={Klaus Henselmann and Devrimi Kaya},
  year={2008}
}
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. 

Citations

Publications citing this paper.

Is the Risk of Product Market Predation a Cost of Disclosure

VIEW 5 EXCERPTS
CITES BACKGROUND
HIGHLY INFLUENCED