Are different stock market transparency requirements associated with different accounting quality levels? An analysis of bonding effects on the German stock market

Most international stock exchanges distinguish solely between domestic and foreign issuers, whereas in Germany, issuers can choose between two market segments with diverse transparency levels: the Prime Standard and Non-Prime Standard segment. Transparency requirements for the Non-Prime Standard seg...

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Veröffentlicht in:	Zeitschrift für Betriebswirtschaft 2015-08, Vol.85 (6), p.597-633
Hauptverfasser:	Gros, Marius, Wallek, Christoph
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting Accounting standards Accounting/Auditing Business and Management Business Taxation/Tax Law Human Resource Management Market segments New stock market listings Operations Management Organization Original Paper Securities markets Stock exchanges Transparency
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