Der Wertpapierprospekt: empirische Befunde zur Qualität der Risikoangaben bei Neuemissionen
The 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.
|Date of creation:||2009|
|Date of revision:|
|Contact details of provider:|| Web page: http://www.pw.wiso.uni-erlangen.de/|
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