TY  - UNPD
A1  - Böcking, Hans-Joachim
A1  - Gros, Marius
A1  - Worret, Daniel
T1  - Commentary on ESMA Guidelines on enforcement of financial information
T2  - SAFE policy letter series ; 15
N2  - The document responds to 20 questions posed by the European Securities and Markets Authority (ESMA) in Annex 1 of the Consultation Paper "ESMA Guidelines on enforcement of financial information.
T3  - SAFE policy letter - 15 
KW  - Enforcement
KW  - ESMA
KW  - financial reporting quality
KW  - restatements
Y1  - 2013
UR  - http://publikationen.ub.uni-frankfurt.de/frontdoor/index/index/docId/32287
UR  - https://nbn-resolving.org/urn:nbn:de:hebis:30:3-322871
UR  - http://safe-frankfurt.de/policy-center/policy-publications/details/article/commentary-on-esma-guidelines-on-enforcement-of-financial-information.html
SP  - 1
EP  - 6
PB  - SAFE
CY  - Frankfurt am Main
ER  -