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Prognoseeignung des Prognoseberichts? Eine empirisch gestützte Diskussion vor dem Hintergrund aktueller Änderungen im DRS 15 und der geplanten Umsetzung des ED Management Commentar...
Henselmann, Klaus; Klein, Martin; Raschdorf, Florian - 2010
In today's uncertain financial climate it is particularly important for entities to explain their financial performance relative to their expectations. Therefore, the paper analyzes the quality and quantity of management reporting in Germany's publicly traded MDAX and SDAX companies using a...
Persistent link: https://www.econbiz.de/10010300005
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Empirische Analyse des Offenlegungszeitpunkts von Jahresabschlüssen nach dem EHUG
Henselmann, Klaus; Kaya, Devrimi - 2008
Timing of Disclosure for Financial Statements in Germany after the 2007 EHUG Act: The paper analyses the timing of disclosing financial statements for small and medium enterprises (SME) in Germany in 2007 and 2008. Comparisons of different regional areas and different company sizes are made and...
Persistent link: https://www.econbiz.de/10010297270
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Privatisation, political risk and stock market development in emerging economies
Perotti, Enrico C.; van Oijen, Pieter - 1999
This paper investigates whether privatisation in emerging economies has a significant indirect effect on local stock market development through the resolution of political risk. We argue that a sustained privatisation programme represents a major political test which gradually resolves...
Persistent link: https://www.econbiz.de/10011608502
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La gobernanza portuaria en México: ¿hacia un análisis exploratorio (1990-2012)?
Ojeda Cárdenas, Juan N. - In: Atlantic Review of Economics 1 (2014)
This article from the perspective of port governance, develops the performance of port privatization in México …
Persistent link: https://www.econbiz.de/10011536968
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Die Privatisierung der Bahn: »Volksaktie« oder »normaler« Börsengang?
Ehlers, Dirk; Wiesheu, Otto; Aberle, Gerd; Friedrich, … - In: ifo Schnelldienst 60 (2007) 22, pp. 3-22
sich die maßgeblichen politischen Kräfte einig. Über die Art und Weise der Privatisierung besteht aber keine Einigkeit … die Bahnreform, »die 1994 mit einem entschlossenen Ja zu Wettbewerb und Privatisierung umgesetzt wurde und in deren Folge …
Persistent link: https://www.econbiz.de/10011692704
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The motives for issuing exchangeable bonds in the privatization of state-owned enterprises
Kaźmierczak, Damian - In: Comparative Economic Research. Central and Eastern Europe 26 (2023) 2, pp. 33-49
investigates the role of hybrid debt in the privatization of state-owned enterprises (SOEs) via government-controlled investment … in Europe and Asia. Moreover, in some cases, the privatization of SOEs by means of exchangeables can prove to be a more … shareholders. Third, the entire privatization process tends to be more flexible for issuers in that they can perceive exchangeables …
Persistent link: https://www.econbiz.de/10014516373
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Marktpreisrisiko-Reporting bei Nichtfinanzinstituten nach IFRS 7: empirische Befunde zum Einsatz von Value at Risk und Sensitivitätsanalysen bei kapitalmarktorientierten Unternehme...
Fürst, Benedikt; Henselmann, Klaus; Klein, Martin - 2009
The paper shows the ways of disclosing financial risks by IFRS 7 and certain types of sensitivity analysis. The different possibilities of preparing a sensitivity analysis, such as value at risk are illustrated and their suitability for reporting are faced critically. Following, the manner of...
Persistent link: https://www.econbiz.de/10010299998
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Enforcement in der Rechnungslegung: eine empirische Untersuchung der HDAX 110-Unternehmen
Henselmann, Klaus; Klein, Martin; Schmidt, Mark - 2009
The Financial Reporting Enforcement Panel (FREP) has been examining financial reporting of companies listed in the regulated market in Germany since 1.7.2005. The paper analyzes the enforcement disclosure quality between 2006 and 2008 by comparing the published activity reports of the panel with...
Persistent link: https://www.econbiz.de/10010300000
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Probleme des Insolvenzplanverfahrens
Henselmann, Klaus; Gutbier, Manuel - 2010
The paper analyses options in case of insolvency. Although insolvency plans empirically are very successful, they are not used very much. Reasons that prevent their application and possibilities for their promotion are discussed.
Persistent link: https://www.econbiz.de/10010300002
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Foreign Direct Investments in the German Stock Market from China and the Gulf States
Achleitner, Ann-Kristin; Bazhutov, Dmitry; Betzer, André; … - In: Credit and Capital Markets – Kredit und Kapital 54 (2021) 4, pp. 563-587
We document empirical evidence that the investment patterns of the two most relevant investor groups from regions with hierarchical structures in the German stock market, namely China (including Hong Kong) and the Gulf Cooperation Council, differ substantially. Chinese investors buy large shares...
Persistent link: https://www.econbiz.de/10014522918