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Title:Der Wertpapierprospekt: empirische Befunde zur Qualität der Risikoangaben bei Neuemissionen PDF Logo
Authors:Henselmann, Klaus
Klein, Martin
Maier, Christian
Issue Date:2009
Series/Report no.:Working papers in accounting valuation auditing 2009-1
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.
Subjects: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:G18
G38
K22
M41
M42
Document Type:Working Paper
Appears in Collections:Working Papers in Accounting Valuation Auditing, FAU Erlangen-Nürnberg

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