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Il ruolo dei competitor nell’orientamento delle politiche di comunicazione economico finanziaria


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  • Fabrizio Cerbioni
  • Andrea Menini
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    Il lavoro si propone di analizzare il ruolo svolto dai competitor sulle politiche comunicative delle imprese. In particolare, si concentra sulle principali forze competitive che influenzano la disclosure e sui processi imitativi ( herding ). Vengono considerati due particolari tipi di competitor : il leader in disclosure ed il leader in dimensione per verificare la presenza di processi di imitazione informativa e reputazionale. I principali risultati confermano le ipotesi di comportamenti imitativi intrasettoriali e evidenziano un trend di omogeneizzazione delle politiche di comunicazione.

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    Bibliographic Info

    Article provided by FrancoAngeli Editore in its journal FINANCIAL REPORTING.

    Volume (Year): 2011/2 (2011)
    Issue (Month): 2 ()
    Pages: 95-123

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    Handle: RePEc:fan:frfrfr:v:html10.3280/fr2011-002005

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    Keywords: Comunicazione economico-finanziaria; competitor; informational herding; reputational herding ; AIMR; canali informativi;


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