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Friedrich-Alexander-Universität Erlangen-Nürnberg (FAU) >
Lehrstuhl für Rechnungswesen und Prüfungswesen, Universität Erlangen-Nürnberg >
Working Papers in Accounting Valuation Auditing, FAU Erlangen-Nürnberg >
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http://hdl.handle.net/10419/30196
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| Title: | | Der Wertpapierprospekt: empirische Befunde zur Qualität der Risikoangaben bei Neuemissionen  |
| 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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