Research with Impact: Quality of annual accounts


Quality of annual accounts

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.