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Capacit? informativa della disclosure volontaria sulle risorse intangibili: effetti sul mercato finanziario italiano

Author

Listed:
  • Carmela Rizza
  • Angela M. Greco
  • Davide Rizzotti

Abstract

Gli studiosi delle discipline aziendali si sono occupati degli effetti che la disclosure volontaria delle informazioni sulle risorse intangibili ha sulle valutazioni degli investitori, prescindendo dalle peculiarit? del contesto italiano e dalle differenti configurazioni del processo di disclosure . Questo lavoro, attraverso un?indagine empirica svolta analizzando le informazioni relative alle societ? quotate nella Borsa italiana nel periodo 1998-2008, verifica il peso che il mercato finanziario italiano assegna alla disclosure volontaria di informazioni sulle risorse intangibili e alle differenti configurazioni con cui essa si pu? svolgere. I risultati ottenuti mettono in evidenza come tale sensibilit? sia influenzata, in particolare, dallo strumento di comunicazione adottato.

Suggested Citation

  • Carmela Rizza & Angela M. Greco & Davide Rizzotti, 2011. "Capacit? informativa della disclosure volontaria sulle risorse intangibili: effetti sul mercato finanziario italiano," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2011(2), pages 9-31.
    • Handle: RePEc:fan:frfrfr:v:html10.3280/fr2011-002002
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