Bini, Laura; Dainelli, Francesco; Giunta, Francesco - In: FINANCIAL REPORTING 2011/1 (2011) 1, pp. 73-91
European Union Directive 51/2003 requires the publication of Financial Key Performance Indicators (FKPIs) in order to standardize this practice. We aim to test whether and to what extent the directive realizes the standardization of FKPIs. Because country factors are obstacles that the...