M. Grottke, J. V. Löffelmann, F. Haendel, and T. Späth, “Financial Statements’ Disclosure in the Electronic Federal Gazette And Proprietary Concerns: A Differential Disclosure Framework for Policy Makers and Exploratory Evidence on Effects Dependent on Size, Ownership and Diversification”, RCEJ, no. 27, pp. 127–175, Jun. 2016.