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Rechnungslegung und Prüfung am Neuen Markt

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  • Wolfgang Ballwieser

    (Ludwig-Maximilians-Universität München)

Abstract

Summary Corporations that are listed on the stock exchange segment „Neuer Markt“ have to present their consolidated financial statements in accordance with IAS or U.S. GAAP. The article shows which of the rule sets are preferred, gives some hints on incorrect financial reporting and discusses the variability in the formulation of the auditor’s opinion. Further emphasis is laid on the question which auditing firms are active in this new market segment.

Suggested Citation

  • Wolfgang Ballwieser, 2001. "Rechnungslegung und Prüfung am Neuen Markt," Schmalenbach Journal of Business Research, Springer, vol. 53(8), pages 840-853, December.
    • Handle: RePEc:spr:sjobre:v:53:y:2001:i:8:d:10.1007_bf03372671
    DOI: 10.1007/BF03372671
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    References listed on IDEAS

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    1. Leuz, C & Verrecchia, RE, 2000. "The economic consequences of increased disclosure," Journal of Accounting Research, Wiley Blackwell, vol. 38, pages 91-124.
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    Cited by:

    1. Manuela Möller & Hansrudi Lenz, 2006. "Abschlussprüfer und Börseneinführungspublizität: Die Qualität der Anhangsberichterstattung in Emissionsprospekten nach HGB, IAS und US-GAAP im Vergleich," Schmalenbach Journal of Business Research, Springer, vol. 58(7), pages 889-927, November.

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