Resource title

Empirische Analyse des Offenlegungszeitpunkts von Jahresabschlüssen nach dem EHUG - Timing of Disclosure for Financial Statements in Germany after the 2007 EHUG Act

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Resource description

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.

Resource author

Klaus Henselmann, Devrimi Kaya

Resource publisher

Resource publish date

Resource language

deu

Resource content type

text/html

Resource resource URL

http://hdl.handle.net/10419/23954

Resource license

Adapt according to the presented license agreement and reference the original author.