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Rilevanza ed affidabilità del valore contabile dell’avviamento e dei beni immateriali sul mercato italiano

Author

Listed:
  • Giovanni Liberatore
  • Tommaso Ridi
  • Filippo Di Pietro

Abstract

Il presente lavoro si propone di indagare quale sia la rilevanza e l’affidabilità percepita dal mercato finanziario sul valore espresso nel bilancio d’esercizio sui beni immateriali e l’avviamento delle società quotate. Lo studio ha analizzato le aziende quotate al FTSE Italia All-share, nel periodo fra il 2002 ed il 2008. Attraverso un modello di regressione a più variabili si è verificato che: a) il valore contabile dei beni immateriali e dell’avviamento sono correlati positivamente al valore di mercato del capitale, b) la transizione agli IAS/IFRS non ha comportato un incremento della rilevanza ed affidabilità percepita dal mercato dei beni immateriali e avviamento.

Suggested Citation

  • Giovanni Liberatore & Tommaso Ridi & Filippo Di Pietro, 2012. "Rilevanza ed affidabilità del valore contabile dell’avviamento e dei beni immateriali sul mercato italiano," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2012(3), pages 31-50.
  • Handle: RePEc:fan:frfrfr:v:html10.3280/fr2012-003003
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    Cited by:

    1. Francesco Avallone & Claudia Gabbioneta & Paola Ramassa & Marco Sorrentino, 2015. "Why Do Firms Write Off Their Goodwill? A Comparison of Different Accounting Systems," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2015(1), pages 23-40.

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