Commentary on ESMA Guidelines on Enforcement of Financial Information

Policy Letter No. 15

Authors:
Hans-Joachim Böcking,
Marius Gros,
Daniel Worret
Research Area:
Law and Finance
Date:
Oct 2013
Keywords:
Enforcement, ESMA, financial reporting quality, restatements
Abstract:

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".

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