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La value relevance incrementale dell’other comprehensive income rispetto al net income. Un’analisi sulle società quotate in Italia

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  • Stefania Veltri
  • Olga Ferraro
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    Abstract

    L’obiettivo principale dello studio è quello di testare l’assunzione, validata da una parte della letteratura, che l’Other Comprehensive Income (OCI) items reporting sia value relevant per gli investitori in misura incrementale, ossia che fornisca loro informazioni aggiuntive rispetto al reddito netto. La rassegna della letteratura evidenzia risultati contraddittori. Gli autori ipotizzano che una delle principali cause dell’inconsistenza dei risultati dipenda dall’utilizzo di dati che si riferiscono a periodi precedenti l’introduzione degli standard contabili sul Comprehensive Income (CI). Di conseguenza, hanno testato l’ipotesi di ricerca utilizzando dati relativi a periodi successivi allo IAS 1 revised 2007, in cui è esplicitamente richiesto alle aziende di presentare le componenti in bilancio. Il campione è costituto dai gruppi quotati alla borsa valori di Milano. L’analisi di regressione fornisce evidenza della value relevance incrementale dell’OCI rispetto al reddito netto.

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    Bibliographic Info

    Article provided by FrancoAngeli Editore in its journal FINANCIAL REPORTING.

    Volume (Year): 2012/3 (2012)
    Issue (Month): 3 ()
    Pages: 9-29

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    Handle: RePEc:fan:frfrfr:v:html10.3280/fr2012-003002

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    Related research

    Keywords: Value relevance; reddito netto; other comprehensive income; Italia; gruppi quotati; dati as reported. Articolo ricevuto: giugno 2011; accettato: maggio 2012 The incremental value relevance of other comprehensive income to net income. A survey on the Italian lited firms;

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