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OECD indicators of structural policy show that policy changes in Italy since 1998 should have improved the environment for entrepreneurship significantly, but in the same period its economic performance has deteriorated noticeably. This may be partly because there is a difference between policy...
Persistent link: https://www.econbiz.de/10011276806
OECD indicators of structural policy show that policy changes in Italy since 1998 should have improved the environment for entrepreneurship significantly, but in the same period its economic performance has deteriorated noticeably. This may be partly because there is a difference between policy...
Persistent link: https://www.econbiz.de/10009767735
Persistent link: https://www.econbiz.de/10011280306
Persistent link: https://www.econbiz.de/10008810771
. Recently, it changed the algorithm generating local systems. This gives the opportunity for a three-way comparison between …
Persistent link: https://www.econbiz.de/10011400529
The purpose of this paper is to study the impact on company financial reporting of IFRS mandatory transition in Italy and Germany. The study investigates the global and partial impact of each individual accounting adjustment that occurs on company financial reporting during IFRS transition. The...
Persistent link: https://www.econbiz.de/10010669266
comparison Italy vs. Lazio allows to underline two main evidence: (1) the higher level of expenditure of Lazio with respect to …
Persistent link: https://www.econbiz.de/10011108541
Previous research has investigated the economic consequences of IFRS adoption, but there is little evidence on the impact of IFRS adoption on companies' reporting performance by adopting a comparative approach. To this purpose, this study investigates the impact on reporting performance of IFRS...
Persistent link: https://www.econbiz.de/10011095544
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