This paper investigates the relative and the incremental value relevance of Comprehensive Income (CI) and Other Comprehensive Income (OCI) across European countries after the mandatory adoption of the IASB standards. This topic, which has already been analyzed in other countries, drew the...

To date, the studies on managerial loss aversion have produced contradictory findings, making it impossible to: (i) identify the ultimate impact of managerial loss aversion on the value that organisations create for themselves and for their stakeholders, and (ii) mitigate the effect of...

COVER -- Sestino -- Dedica -- Indice -- Introduzione -- 1 - La value relevance del bilancio di esercizio: nozione, classificazione degli studi e ragioni del potenziale conflitto con il principio della prudenza -- 2 - I modelli proposti dalla letteratura per indagare la value relevance del...