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Informativa sul tasso di attualizzazione nella stima dell’avviamento secondo lo IAS36: un confronto fra Italia e Paesi nordici

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Author Info

  • Giovanni Liberatore
  • Francesco Mazzi
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    Abstract

    Il presente lavoro si focalizza sulla qualità dell’informativa obbligatoria sul tasso di attualizzazione nella stima a valore d’uso dell’avviamento. L’analisi compara un campione di società italiane con uno del Nord Europa, al fine di verificare se la qualità informativa risulti migliore in paesi che pongono maggiore attenzione sul capitale immateriale. Inoltre, si è inteso verificare se l’informativa aumenti in presenza di svalutazione dell’avviamento, evento più frequente nei periodi di crisi economica. I risultati ottenuti tramite la costruzione di un disclosure index e l’analisi di regressione supportano le ipotesi, mostrando che l’informativa aumenta se l’azienda appartiene ad un paese nordeuropeo; lo stesso effetto si ottiene in caso di rilevazione di impairment loss.

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    Bibliographic Info

    Article provided by FrancoAngeli Editore in its journal FINANCIAL REPORTING.

    Volume (Year): 2011/4 (2011)
    Issue (Month): 4 ()
    Pages: 107-133

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    Handle: RePEc:fan:frfrfr:v:html10.3280/fr2011-004005

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    Web page: http://www.francoangeli.it/riviste/sommario.asp?IDRivista=163

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    Related research

    Keywords: Avviamento; informativa obbligatoria; compliance; impairment test; IAS 36; immobilizzazioni immateriali;

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