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La rilevazione degli investimenti in R&S e la significativit? dell?utile e del capitale netto

Author

Listed:
  • Lorenzo Lucianetti
  • Alfonso Cocco
  • Gianfabio Minunno

Abstract

La letteratura internazionale ha ampiamente indagato la significativit? dell?informativa contabile di bilancio attraverso lo studio delle relazioni tra grandezze di derivazione contabile e valori dei mercati di borsa. A livello internazionale, infatti, si ? rilevata una tendenza alla progressiva perdita di significativit? delle grandezze di derivazione contabile dovuta, in linea principale, alla mancata e/o insufficiente rilevazione delle risorse immateriali. Nel contesto italiano, per?, non si rinvengono studi specifici sull?argomento. Con questo lavoro ci si propone, pertanto, di percorrere questa via procedendo, innanzitutto, ad effettuare un?analisi descrittiva dell?incidenza dei beni e delle attivit? immateriali nei bilanci delle societ? italiane quotate. Successivamente, si proceder? a fornire elementi empirici al fine di evidenziare la significativit? dell?informativa contabile di bilancio. Infine, si proceder? a verificare come le differenti modalit? di rilevazione degli investimenti in R&S influiscano sulla significativit? dell?utile e del capitale netto.

Suggested Citation

  • Lorenzo Lucianetti & Alfonso Cocco & Gianfabio Minunno, 2011. "La rilevazione degli investimenti in R&S e la significativit? dell?utile e del capitale netto," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2011(3), pages 45-73.
    • Handle: RePEc:fan:frfrfr:v:html10.3280/fr2011-003003
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    Cited by:

    1. Riccardo Cimini & Alessandro Gaetano & Alessandra Pagani, 2014. "The relation between R&D accounting treatment and the risk of the firm: Evidence from the Italian market," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2014(1), pages 33-54.

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