§ 1 Publizität – (k)ein Thema?

Ebke, Werner F.

doi:10.5771/9783845222288-29

Cited by 1 publication

(1 citation statement)

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“…Based on a profound examination of legal and political obstacles Siegel (2010) predicts that mandatory disclosure will remain restricted to public listed companies in the US, while private firms' information on their financial position will remain largely undisclosed. As a result, Ebke (2010) questions whether the European strategy, which is to enforce mandatory disclosure in a competitive environment, makes sense given that other large parts of the world, in particular the US, do not impose disclosure requirements on their firms. Such concerns might be of especial relevance when firms are undiversified.…”

Section: Exploratory Implications Of the Findingsmentioning

confidence: 99%

Financial Statements’ Disclosure in the Electronic Federal Gazette And Proprietary Concerns

Grottke

Löffelmann

Haendel

et al. 2017

rebules

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Abstract:We develop a framework for discussing regulatory activity in the area of differential disclosure systems. In particular, we define differential disclosure systems as being composed of three elements. The first element consists of the pieces of information that are unregulated and, therefore, subject to a market solution. The second element is made up of those pieces of information that are regulated and, therefore, subject to a compulsory disclosure requirement. Finally, the third element is the criteria that determine which pieces are regulated and unregulated for which firms, respectively. To illustrate the usefulness of our framework we examine the repercussions of the Electronic Federal Gazette that was introduced in Germany in 2007. In particular, we present exploratory empirical findings from an online survey of 126 small and medium-sized entities in Bavaria, a federal state of Germany. The survey participants' ultimate judgment of the Electronic Federal Gazette turns out to be negative. They

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Section: Exploratory Implications Of the Findingsmentioning

confidence: 99%