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.

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Year of publication:	2009
Authors:	Henselmann, Klaus ; Klein, Martin ; Maier, Christian
Institutions:	Wirtschafts- und Sozialwissenschaftliche Fakultät, Friedrich-Alexander-Universität Erlangen-Nürnberg
Subject:	Risikoberichterstattung \| Publizitätsgüte \| WpPG \| Wertpapierprospekt \| Börsengang \| IPO \| risk reporting \| disclosure quality \| prospectus \| initial public offering \| qualitative content analysis \| semiotics \| MaxQDA qualitative Inhaltsanalyse \| Publizitätsverhalten \| Semiotik \| MaxQDA

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Extent:	application/pdf
Series:	Working Papers in Accounting Valuation Auditing. - ISSN 1867-7932.
Type of publication:	Book / Working Paper
Notes:	Number 2009-1
Classification:	G18 - Government Policy and Regulation ; G38 - Government Policy and Regulation ; K22 - Corporation and Securities Law ; M41 - Accounting ; M42 - Auditing
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10008479034