Advanced Search
MyIDEAS: Login to save this article or follow this journal

La disclosure del bilancio in forma abbreviata delle piccole imprese

Contents:

Author Info

  • Marco Bisogno
  • Gaetano Matonti

Abstract

La letteratura che si è occupata di disclosure da un lato ha analizzato il comportamento dei redattori del bilancio rispetto al grado di dettaglio delle informazioni in esso incluse (cd. disclosure level evaluation), dall’altro ha tentato di individuare le motivazioni che spingono talune imprese a fornire maggiori informazioni rispetto ad altre (cd. disclosure determinants analysis). Mentre la letteratura si è occupata prevalentemente di imprese quotate, il lavoro intende esaminare il livello di disclosure e le sue determinanti rispetto alle piccole imprese che redigono il bilancio in forma abbreviata. Inoltre, il lavoro intende valutare la differenza esistente tra piccole imprese in crisi e "sane" riguardo al livello di disclosure, ipotizzando un’incidenza dello stato di crisi su tale livello.

Download Info

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
File URL: http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=44764&Tipo=ArticoloPDF
Download Restriction: Single articles can be downloaded buying download credits, for info: http://www.francoangeli.it/riviste/inglese_download_credit.asp

As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.

Bibliographic Info

Article provided by FrancoAngeli Editore in its journal FINANCIAL REPORTING.

Volume (Year): 2012/1 (2012)
Issue (Month): 1 ()
Pages: 45-73

as in new window
Handle: RePEc:fan:frfrfr:v:html10.3280/fr2012-001003

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

Order Information:
Email:
Web: http://www.francoangeli.it/riviste/Elenco_Prodotti.aspx?startCode=DC

Related research

Keywords: Piccole imprese; bilancio in forma abbreviata; disclosure obbligatoria; disclosure volontaria; indice di disclosure; crisi d’impresa. Articolo ricevuto: gennaio 2011; accettato: ottobre 2011 The disclosure of abridged financial statements of Italian unlisted SMEs;

References

No references listed on IDEAS
You can help add them by filling out this form.

Citations

Lists

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

Statistics

Access and download statistics

Corrections

When requesting a correction, please mention this item's handle: RePEc:fan:frfrfr:v:html10.3280/fr2012-001003. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Angelo Ventriglia).

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.