The Quality of Neuer Markt Quarterly Reports - An Empirical Investigation

This paper examines the quality of Neuer Markt quarterly reports by concentrating on the disclosure level of 52 Neuer Markt companies reports for the third quarter 1999 and 2000. To enable comparison we establish four disclosure indexes that measure the reports compliance with the Neuer Markt Rules and Regulations as well as with IAS and US GAAP interim reporting standards. The results demonstrate that the level of disclosure has increased over time.

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Year of publication:	2002
Authors:	d'Arcy, Anne ; Grabensberger, Sonja
Publisher:	Universität <Frankfurt, Main> / Fachbereich Wirtschaftswissenschaften
Subject:	Geschäftsbericht \| Neuer Markt <Börse> \| Empirische Forschung \| empirical research

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Table of Contents
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1 Introduction
2 Interfirm Reporting Standards
3 Methodology and Research Data
4 Results
5 Conclusions