The quality of Neuer Markt quarterly reports—an empirical investigation

Barrett, 1975, Annual report disclosure: Are American reports superior?, Journal of International Business Studies, 6, 15, 10.1057/palgrave.jibs.8490774 Barrett, 1976, Financial reporting practices: Disclosure and comprehensiveness in an international setting, Journal of Accounting Research, 14, 10, 10.2307/2490455 Barrett, 1977, The extent of disclosure in annual reports of large companies in seven countries, International Journal of Accounting, 12, 1 Belkaoui, 1983, Economic, political, and civil indicators and reporting and disclosure adequacy: Empirical investigation, Journal of Accounting and Public Policy, 2, 107, 10.1016/0278-4254(83)90025-X Belkaoui, 1985, Welfare of the common man and accounting disclosure adequacy: An empirical investigation, International Journal of Accounting Education and Research, 20, 81 Benoit, 2001, Will the market always be Nasdaq's slave?, Financial Times, 23 Botosan, C. A., & Plumlee, M. A. (2000, April). Disclosure level and expected cost of equity capital: An examination of analysts' rankings of corporate disclosure and alternative methods of estimating expected cost of equity capital. Social Science Research Network Electronic Paper Collection (http://papers.ssrn.com/paper.taf?abstract_id=224385). Choi, 1973, Financial disclosure and entry to the European capital market, Journal of Accounting Research, 11, 159, 10.2307/2490187 Choi, 1973, Financial disclosure in relation to the European capital market, International Journal of Accounting Education and Research, 9, 53 Choi, 1974, European disclosure: The competitive disclosure hypothesis, Journal of International Business Studies, 5, 15, 10.1057/palgrave.jibs.8490706 Commission Corporate Governance (2001, July). Abschlussbericht der Regierungskommission Corporate Governance (http://www.ovs.de/corporate_governance.htm). Core, J. E. (2001, April). A review of the empirical disclosure literature: Discussion. Working Paper University of Pennsylvania: Wharton School. d'Arcy, 2001, Hat sich die internationale Rechnungslegung für den Neuen Markt bewährt?, 165 d'Arcy, 2000, Rechnungslegung am Neuen Markt—eine Bestandsaufnahme, Die Betriebswirtschaft, 53/8, 385 Delaney, 2000, Interpretation and application of Generally Accepted Accounting Principles Deutsche Börse (1999, November). Secondary markets statistics. Frankfurt. Deutsche Börse (2001a, September). Neuer Markt, the segment for young growth companies. Frankfurt. Deutsche Börse (2001b, August). Market circular structured quarterly reports. Frankfurt. Epstein, 1999, Interpretation and application of IAS European Union (2001). Towards an EU regime, on transparency obligations of issuers whose securities are admitted to trading on a regulated market. Consultation Document of the Services of the Internal Market Directorate General. July 11, 2001. 2001, Börse upbeat on future of Neuer Markt, Financial Times, 26 Glaum, M., & Street, D. (2002, April). Rechnungslegung der Unternehmen am Neuen Markt, die Einhaltung der Ausweispflichten nach IAS und US GAAP. Frankfurt: DAI (www.dai.de). Healy, 2001, Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature, Journal of Accounting and Economics, 31, 405, 10.1016/S0165-4101(01)00018-0 Kieso, 2001 KPMG, 1999 Leuz, 2003, IAS versus US GAAP: Information asymmetry-based evidence from Germany's New Market, Journal of Accounting Research, 41, 445, 10.1111/j.1475-679X.2003.00111.x Leuz, 2000, The economic consequences of increased disclosure, Journal of Accounting Research, 91, 10.2307/2672910 Maier, 2000, Undurchsichtige Quartalsberichte und andere Zumutungen, FAZ, 30 Price Waterhouse, 1979 Price Waterhouse Coopers (PWC), 1999 Sengupta, 1998, Corporate disclosure quality and the cost of debt, Accounting Review, 459 Street, 2000, Disclosure level and compliance with IASs: A comparison of companies with and without U.S. listings and filings, International Journal of Accounting, 35, 305, 10.1016/S0020-7063(00)00060-1 Street, D. L., & Gray, S. J. (2001). Observance of International Accounting Standards: Factors explaining non-compliance by companies referring to the use of IAS (ACCA Research Monograph). Verrecchia, 1983, Discretionary disclosure, Journal of Accounting and Economics, 5, 179, 10.1016/0165-4101(83)90011-3 2000, Neuer Markt seeks signs of recovery, New IPO, delisting may restore some of battered exchange's Luste, Wall Street Journal Europe