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La disclosure dei resoconti semestrali di gestione IAS-compliant. Evidenze empiriche sulle società quotate italiane

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  • Manuela Lucchese
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    Abstract

    Nel presente lavoro ci si propone di analizzare empiricamente il livello di disclosure integrativa presentata nei bilanci infrannuali conformi allo IAS 34. In particolare, si cerca di capire in primis se, data la crescente complessità aziendale, sia riscontrabile un incremento del grado di dettaglio delle informazioni integrative pur nel rispetto dei requisiti minimi indicati dallo standard. Successivamente, si provvede a verificare se il diverso livello della disclosure rappresentata sia imputabile a talune caratteristiche specifiche delle imprese quali la dimensione aziendale, la redditività, la struttura finanziaria, il rischio di mercato ed il rischio d’impresa. Il campione utilizzato per l’indagine empirica include i bilanci semestrali di 64 imprese italiane quotate pubblicati nel periodo 2005-2009. I principali risultati dimostrano che a livello infrannuale non si rileva un significativo incremento del grado di dettaglio informativo e che variabili come un’ampia dimensione nonché una più elevata redditività giocano un ruolo determinante nelle politiche di disclosure.

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    Bibliographic Info

    Article provided by FrancoAngeli Editore in its journal FINANCIAL REPORTING.

    Volume (Year): 2012/1 (2012)
    Issue (Month): 1 ()
    Pages: 75-112

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    Handle: RePEc:fan:frfrfr:v:html10.3280/fr2012-001004

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    Related research

    Keywords: Disclosure infrannuale; IAS 34; bilanci infrannuali; resoconti semestrali di gestione.;

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