Der Wertpapierprospekt: empirische Befunde zur Qualität der Risikoangaben bei Neuemissionen
AbstractThe paper analyzes the risk disclosure quality in the prospectus of IPOs in Germany between 2006 and 2008. Quality of risk information is measured as precision and comprehensibility. The relationship between risk disclosure quality and earnings power is tested. --
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Bibliographic InfoPaper provided by Friedrich-Alexander-Universität Erlangen-Nürnberg, Lehrstuhl für Rechnungswesen und Prüfungswesen in its series Working Papers in Accounting Valuation Auditing with number 2009-1.
Date of creation: 2009
Date of revision:
Risikoberichterstattung; Publizitätsgüte; WpPG; Wertpapierprospekt; Börsengang; IPO; risk reporting; disclosure quality; WpPG; prospectus; initial public offering; IPO; qualitative content analysis; semiotics; MaxQDA qualitative Inhaltsanalyse; Publizitätsverhalten; Semiotik; MaxQDA;
Find related papers by JEL classification:
- G18 - Financial Economics - - General Financial Markets - - - Government Policy and Regulation
- G38 - Financial Economics - - Corporate Finance and Governance - - - Government Policy and Regulation
- K22 - Law and Economics - - Regulation and Business Law - - - Business and Securities Law
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
- M42 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Auditing
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