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Un nuovo approccio statistico per l’individuazione delle manipolazioni degli utili: evidenze empiriche dal mercato italiano

  • Antonio Fabio Di Narzo
  • Marzia Freo
  • Marco Maria Mattei

Mediante uno studio di simulazione, questo articolo si propone di valutare l’efficacia nel mercato italiano dei metodi comunemente utilizzati nella letteratura nord-americana per individuare le manipolazioni di bilancio. Inoltre, viene proposta una nuova metodologia di stima degli accrual model - il modello delle misture - che non si basa su nessuna classificazione industriale e risolve alcuni dei problemi che questi metodi di indagine manifestano nei paesi con mercati finanziari di minori dimensioni. Dalle analisi svolte emerge che le tecniche d’indagine ampiamente utilizzate a livello internazionale sono efficaci anche nel nostro Paese e che il modello delle misture aumenta significativamente la potenza del test più efficace per ricercare la presenza di manipolazioni di bilancio. Complessivamente questi risultati indurrebbero a concludere che gli accrual model potrebbero essere utilizzati maggiormente dai ricercatori interessati ad investigare la presenza di politiche di bilancio in Italia.

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Article provided by FrancoAngeli Editore in its journal FINANCIAL REPORTING.

Volume (Year): 2012/1 (2012)
Issue (Month): 1 ()
Pages: 7-43

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Handle: RePEc:fan:frfrfr:v:html10.3280/fr2012-001002
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