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Kommunikation zwischen Unternehmen und Kapitalmarkt

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Springer Nature
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N/A
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9783658055752
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New
Product Description

Mit der zu verzeichnenden Internationalisierung der Kapitalmarktkommunikation geht eine Ausrichtung der Wirtschaftsprfung an internationalen Prfungsnormen einher. Jochen C. Theis geht der Frage nach, wie der individuelle Kapitalmarktteilnehmer Informationen verarbeitet, die ihm im Rahmen der Kapitalmarktkommunikation bzw. der Berichterstattung des Wirtschaftsprfers zur Verfgung gestellt werden. In mehreren empirischen Teilstudien zeigt sich u.a., dass Individuen bei der Verarbeitung von Chancen und Risiken im Lagebericht Reihenfolgeeffekten und damit einer Verzerrung im Sinne der Behavioral Finance unterliegen knnen. Ebenso wird gezeigt, dass ein Review Report nach ISRE 2400 dem Kapitalmarktteilnehmer den vom Wirtschaftsprfer erlangten Grad an Prfungssicherheit adquat vermittelt.

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