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Capacità informativa della disclosure volontaria sulle risorse intangibili: effetti sul mercato finanziario italiano

Listed author(s):
  • Carmela Rizza
  • Angela M. Greco
  • Davide Rizzotti
Registered author(s):

    Gli studiosi delle discipline aziendali si sono occupati degli effetti che la disclosure volontaria delle informazioni sulle risorse intangibili ha sulle valutazioni degli investitori, prescindendo dalle peculiarità del contesto italiano e dalle differenti configurazioni del processo di disclosure . Questo lavoro, attraverso un’indagine empirica svolta analizzando le informazioni relative alle società quotate nella Borsa italiana nel periodo 1998-2008, verifica il peso che il mercato finanziario italiano assegna alla disclosure volontaria di informazioni sulle risorse intangibili e alle differenti configurazioni con cui essa si può svolgere. I risultati ottenuti mettono in evidenza come tale sensibilità sia influenzata, in particolare, dallo strumento di comunicazione adottato.

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    Article provided by FrancoAngeli Editore in its journal FINANCIAL REPORTING.

    Volume (Year): 2011/2 (2011)
    Issue (Month): 2 ()
    Pages: 9-31

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    Handle: RePEc:fan:frfrfr:v:html10.3280/fr2011-002002
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