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La disclosure del bilancio in forma abbreviata delle piccole imprese

Author

Listed:
  • Marco Bisogno
  • Gaetano Matonti

Abstract

La letteratura che si è occupata di disclosure da un lato ha analizzato il comportamento dei redattori del bilancio rispetto al grado di dettaglio delle informazioni in esso incluse (cd. disclosure level evaluation), dall’altro ha tentato di individuare le motivazioni che spingono talune imprese a fornire maggiori informazioni rispetto ad altre (cd. disclosure determinants analysis). Mentre la letteratura si è occupata prevalentemente di imprese quotate, il lavoro intende esaminare il livello di disclosure e le sue determinanti rispetto alle piccole imprese che redigono il bilancio in forma abbreviata. Inoltre, il lavoro intende valutare la differenza esistente tra piccole imprese in crisi e "sane" riguardo al livello di disclosure, ipotizzando un’incidenza dello stato di crisi su tale livello.

Suggested Citation

  • Marco Bisogno & Gaetano Matonti, 2012. "La disclosure del bilancio in forma abbreviata delle piccole imprese," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2012(1), pages 45-73.
  • Handle: RePEc:fan:frfrfr:v:html10.3280/fr2012-001003
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