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Der Wertpapierprospekt: empirische Befunde zur Qualität der Risikoangaben bei Neuemissionen

Author

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  • Henselmann, Klaus
  • Klein, Martin
  • Maier, Christian

Abstract

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.

Suggested Citation

  • Henselmann, Klaus & Klein, Martin & Maier, Christian, 2009. "Der Wertpapierprospekt: empirische Befunde zur Qualität der Risikoangaben bei Neuemissionen," Working Papers in Accounting Valuation Auditing 2009-1, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing.
  • Handle: RePEc:zbw:fauacc:20091
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    File URL: https://www.econstor.eu/bitstream/10419/30196/1/622864475.pdf
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    Keywords

    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;

    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; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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