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

Listed author(s):
  • Giovanni Liberatore
  • Tommaso Ridi
  • Filippo Di Pietro
Registered author(s):

    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.

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    Article provided by FrancoAngeli Editore in its journal FINANCIAL REPORTING.

    Volume (Year): 2012/3 (2012)
    Issue (Month): 3 ()
    Pages: 31-50

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    Handle: RePEc:fan:frfrfr:v:html10.3280/fr2012-003003
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