reporting are faced critically. Following, the manner of measuring and disclosing the market risks by the publicly traded … companies on Germany`s DAX, MDAX, SDAX and TecDAX are analyzed for the years 2007 and 2008. -- Risikoberichterstattung ; IFRS 7 … ; Risikomanagement ; Monte-Carlo Simulation ; Kapitalmarkt ; Risk reporting ; Market Risk ;Sensitivity Analysis ; Value at Risk …

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 the annual reports of Germany's publicly traded HDAX-110 companies …

relative to their expectations. Therefore, the paper analyzes the quality and quantity of management reporting in Germany …

I argue that external financial reporting quality has at best a 2nd order effect on firm value of U.S. publicly traded … companies and that attempts to improve a firm's external reporting quality has a 3rd order effect on these firms' value …. Recognizing that external financial reporting quality is at best a 2nd order effect on firm value imposes an important external …