Research with Impact: Availability and quality of annual accounts

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Availability and quality of annual accounts of non-listed Dutch companies

What is the status of the availability, timeliness, and quality of financial statements filed with the trade register by non-listed companies? Many companies take too long to prepare and publish their annual accounts. In addition, the annual documents that companies must file with the trade register are not always complete and do not always meet the legal requirements. Prof. dr. Ruud Vergoossen RA provides insight into the how and why.