Studies

With our studies and surveys we highlight current or fundamental issues of the capital markets. Our studies and surveys – published partly in co-operation with other parties – appear at irregular intervals.

Our surveys are mostly published in German language and can either be downloaded or ordered as printed versions.

This joint study of Deutsches Aktieninstitut and PricewaterhouseCooopers summarises the experience of listed companies with the enforcement of accounts by the German enforcer, Deutsche Prüfstelle für Rechnungslegung (Financial Reporting Enforcement Panel, FREP). It reveals how companies prepare for the enforcement, how they evaluate the work of the FREP as well as their general attitude towards the German system of enforcement. The study continues a similar work performed in 2009.

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