TAILIEUCHUNG - This study is financed by CIP 2007-2013 Study on Accounting requirements for SMEs

The ownership of listed companies in East Asia is typically concentrated in the hands of large shareholders. This concentrated control is achieved through complicated ownership arrangements, ., stock pyramids and In this section, we discuss the forces that shape the ownership structure. We then discuss how the ownership structure shapes the firms’ agency problems, through its entrenchment and incentive alignment effects on controlling owners. We finally discuss the entrenchment and the information arguments, which lead to a hypothesis pertaining to the relation between ownership structure and earnings informativeness | CONTRACT SI2-ACPROCE030483800 FOR IMPLEMENTED BY H European Commission Enterprise and Industry This study is financed by CIP 2007-2013 Study on Accounting requirements for SMEs - FINAL REPORT - Submitted by Cna Interpreta . Team Leader June 30th 2011 This publication was financed under the Competitiveness and Innovation Framework Programme which aims to encourage the competitiveness of European enterprises. Published by Directorate-General for Enterprise and Industry European Commission B-1049 Brussels http enterprise policies sme index LEGAL NOTICE Neither the European Commission nor any person acting on its behalf may be held responsible for the use to which information contained in this publication may be put nor for any errors which may appear despite careful preparation and checking. This publication does not necessarily reflect the view or the position of the European Commission. European Union 2011 Reproduction is authorised provided the source is acknowledged save where otherwise stated. For use reproduction of third-party copyright material specified Author CNA Interpreta . via F. Malavolti 5 IT - 41122 Modena ITALY Phone 0039 059 418376 Fax 0039 059 418398 Contact person Mrs. Patrizia Ansaloni E-mail info@ 2 1. EXECUTIVE SUMMARY 6 2. INTRODUCTION 9 3. THE DESK RESEARCH 12 . Accounting requirements in force 13 . Definitions 13 . Legal forms - Type A Type B and Type C 13 . The selected Countries 14 . Size categories- Medium-sized Small-sized Micro 1 and Micro 2 16 . Overview of the accounting requirements - The Accounting Matrix 17 . Overview of the accounting requirements in force in November 2009 in the selected Countries 18 . Austria 19 . Belgium 22 . The Czech Republic 25 . Denmark 28 . Estonia 31 . France 34 . Germany 39 . Greece 44 . Italy 49 . Lithuania 52 . The Netherlands 58 . .

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