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Manipulation des Börsenkurses durch gezielte Informationspolitik im Rahmen von Squeeze-Outs? : eine empirische Untersuchung am deutschen Kapitalmarkt
Daske, Holger; Bassemir, Moritz; Fischer, Felix F. - 2009
wird. -- Squeeze-Out ; Abfindungsspekulation ; Kursbeeinflussung ; Mehrheitsaktionär ; Informationspolitik ; Bilanzpolitik …
Persistent link: https://www.econbiz.de/10003838445
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Star-Analysts’ Forecast Accuracy and the Role of Corporate Governance
Kerl, Alexander Gabriel - 2014
This paper examines whether star-analysts have better forecasting abilities than non-star-analysts. Our results reveal that star-analysts' earnings forecasts outperform their peers' forecasts. Because the level of corporate governance plays an important role for the general level of forecast...
Persistent link: https://www.econbiz.de/10013064810
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Information Asymmetry Effects of Deregulation-Driven Decreases in Quarterly Financial Disclosure - Evidence from Germany
Knappstein, Janina - 2020
Based on the ongoing disclosure overload debate, this paper investigates how deregulation-driven decreases in quarterly disclosure affect information asymmetry. We exploit a German setting in which the minimum content requirements for quarterly reporting have been reduced for firms listed in the...
Persistent link: https://www.econbiz.de/10012850989
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The Cross-Country Comparability of IFRS Earnings and Book Values : Evidence from France and Germany
Liao, Qing - 2012
accordance with EU-endorsed International Financial Reporting Standards (IFRS) in an effort to increase the comparability of … financial information across EU Member States. While some expect IFRS reporting to increase the comparability of financial … information across the EU, others argue that comparability is unlikely because IFRS implementation will vary conditional on …
Persistent link: https://www.econbiz.de/10013112946
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The Effect of Internal Control and Risk Management Regulation on Earnings Quality : Evidence from Germany
Brown, Nerissa C. - 2014
We investigate the impact of mandatory internal control and risk management (ICRM) reform on earnings-based attributes of accounting quality in Germany. Although prior studies examine changes in accounting quality under SOX Sections 302 and 404, there is scant evidence of the accounting quality...
Persistent link: https://www.econbiz.de/10012709590
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Empirische Analyse des Offenlegungszeitpunkts von Jahresabschlüssen nach dem EHUG
Henselmann, Klaus; Kaya, Devrimi - 2008
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 possible explanations for the results discussed. -- Rechnungslegungspolitik ;...
Persistent link: https://www.econbiz.de/10003803692
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The Effect of Conference Calls on Analysts' Forecasts - German Evidence
Bassemir, Moritz - 2013
This study examines whether conference calls provide additional information to analysts. For a large sample of conference calls, hosted by German firms between 2004 and 2007, our results show that conference calls improve analysts' ability to forecast future earnings accurately. This suggests...
Persistent link: https://www.econbiz.de/10013094228
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Essays on financial reporting, corporate disclosure, and capital markets
Bassemir, Moritz - 2011
Persistent link: https://www.econbiz.de/10009548459
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Market Reaction to Earnings Information : An Empirical Study
Hawaldar, Iqbal Thonse - 2020
This paper examines semi-strong form of efficient market hypothesis by taking September 2001 quarter earnings announcement as an event. The study is based on 146 companies having minimum 20 percent foreign holdings. We have used event study methodology, t test, Runs test and sign test to test...
Persistent link: https://www.econbiz.de/10012844869
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Determinants of Investor Reactions to Error Announcements - Evidence from Germany
Ebner, Germar - 2015
by the private review panel FREP, which has been investigating IFRS financial statements since 2005 and ensures …
Persistent link: https://www.econbiz.de/10013025760