IDEAS home Printed from https://ideas.repec.org/a/fan/frfrfr/vhtml10.3280-fr2012-003002.html
   My bibliography  Save this article

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

Author

Listed:
  • Stefania Veltri
  • Olga Ferraro

Abstract

L?obiettivo principale dello studio ? 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 ? esplicitamente richiesto alle aziende di presentare le componenti in bilancio. Il campione ? 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.

Suggested Citation

  • Stefania Veltri & Olga Ferraro, 2012. "La value relevance incrementale dell?other comprehensive income rispetto al net income. Un?analisi sulle societ? quotate in Italia," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2012(3), pages 9-29.
    • Handle: RePEc:fan:frfrfr:v:html10.3280/fr2012-003002
    as

    Download full text from publisher

    File URL: http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=46919&Tipo=ArticoloPDF
    Download Restriction: Single articles can be downloaded buying download credits, for info: https://www.francoangeli.it/DownloadCredit
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:fan:frfrfr:v:html10.3280/fr2012-003002. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Stefania Rosato (email available below). General contact details of provider: http://www.francoangeli.it/riviste/sommario.aspx?IDRivista=163 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.