Narrow search
Showing 1 - 10 of 12
Cover Image
Financial Reporting for Joint ventures and Capital Markets Reactions
Dima, Stefana Maria; Saccon, Chiara - Dipartimento di Management, Università Ca' Foscari Venezia - 2012
.
Persistent link: https://www.econbiz.de/10010823040
Cover Image
The determinants of materiality disclosure in integrated corporate reporting
Mio, Chiara; Fasan, Marco - Dipartimento di Management, Università Ca' Foscari Venezia - 2014
The aim of this study is to test what drives the way in which companies disclose materiality in their Integrated Reports (IRs). Materiality is one of the main themes (and challenges) in the IR discourse, and it will probably play a central role in the actual success of the International...
Persistent link: https://www.econbiz.de/10010934279
Cover Image
Accounting Tradition and other drivers of the Fair Value choice: An Opportunistic Management perspective
Fasan, Marco; Marcon, Carlo - Dipartimento di Management, Università Ca' Foscari Venezia - 2014
The present study tests the impact of accounting tradition, financial leverage and book to market ratio on the fair … value choice for a sample of 427 Anglo-Saxon and Continental European companies. We show that, in terms of accounting … choose fair value, consistently with their accounting tradition. By relying on the opportunistic management and accounting …
Persistent link: https://www.econbiz.de/10010951597
Cover Image
Materiality from financial towards non-financial reporting
Mio, Chiara - Dipartimento di Management, Università Ca' Foscari Venezia - 2013
The article aims at discussing the evolution of the concept of materiality in financial and, more specifically, non-financial reporting. Materiality will play a central role in the next years in order for reports to reach conciseness, which is at present one of the main goals both financial and...
Persistent link: https://www.econbiz.de/10011160702
Cover Image
Il livello di disclosure volontaria del modello di business all'interno del prospetto informativo di quotazione
Bagnoli, Carlo; Redigolo, Giulia - Dipartimento di Management, Università Ca' Foscari Venezia - 2011
This paper aims to identify the level of business model voluntary disclosure adopted by three manufacturing companies within Initial Public Offering (IPO) prospectus in order to investigate whether any differences in the level of disclosure may depend on differences among their business models...
Persistent link: https://www.econbiz.de/10009644625
Cover Image
Mandatory disclosure about environmental and employee matters in Italian listed corporate groups' reports
Agostini, Marisa; Costa, Ericka - Dipartimento di Management, Università Ca' Foscari Venezia - 2012
This paper analyzes the impact of a new specific regulation on the disclosure of environmental and employee matters in both consolidated-annual reports and social-environmental reports. It represents the first comprehensive attempt, as far as we are aware, at evaluating the impact of the...
Persistent link: https://www.econbiz.de/10010554987
Cover Image
Presentation of Other Comprehensive Income: Is there a relationship with the total amount, the sign and the volatility of such accounting items?
Agostini, Marisa - Dipartimento di Management, Università Ca' Foscari Venezia - 2014
variables, i.e. the volatility, the sign and the total amount of such accounting items. In order to investigate the reasons of … such relationships, the study considers the final annual financial statements approved for the accounting periods from 2009 … sample is due to the willingness of verifying the ways of departing from a strong Italian accounting traditional culture …
Persistent link: https://www.econbiz.de/10010951587
Cover Image
Proximity to Hubs of Expertise in Financial Analyst Forecast Accuracy
Cavezzali, Elisa; Crepaldi, Jacopo; Rigoni, Ugo - Dipartimento di Management, Università Ca' Foscari Venezia - 2013
This paper investigates whether the geographical proximity of financial analysts to hubs of information and expertise can influence their forecasting accuracy. Recent studies show that the financial analyst forecasting process show a systematic difference in earnings forecast accuracy dependent...
Persistent link: https://www.econbiz.de/10010951599
Cover Image
CEO turnover, earnings management and value relevance. A theoretical analysis on the Italian context.
Barrios, John M.; Fasan, Marco; Macciocchi, Daniele - Dipartimento di Management, Università Ca' Foscari Venezia - 2013
its accounting numbers. …
Persistent link: https://www.econbiz.de/10010823037
Cover Image
The IASB Conceptual Framework: Purpose and Status
Saccon, Chiara - Dipartimento di Management, Università Ca' Foscari Venezia - 2013
.
Persistent link: https://www.econbiz.de/10010823043