This article belongs to the current in research literature, which is concerned with value relevance. Its main aim is to test the impact of the current and future accounting variables on the firm’s market value, by analyzing these relations with reference to the financial sector of the...

The aim of this paper is to investigate the relationship between corporate governance (CG), in terms of its internal significance, and the cost of equity capital (CEC), based on a sample of companies listed on the Italian Stock exchange on 31/12/2009. We used Italy as a case study mainly because...

The main aim of this paper is to demonstrate that, by using the Balanced Scorecard (BSC) model in measuring intangibles, companies are using an ‘old’ model to measure ‘new’ factors.1 This demonstration is given from a theoretical point of view, by comparing the BSC and the Intellectual...

L’obiettivo principale dello studio è 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...