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Information content of earnings announcements around IFRS adoption and a simultaneous change in press release disclosure in Italy
Kim, Pureum; Marchini, Pier Luigi; Siciliano, Gianfranco - In: The international journal of accounting : TIJA 54 (2019) 2, pp. 1950005-1-1950005-36
Persistent link: https://www.econbiz.de/10012108735
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Securities Regulation, Household Equity Ownership, and Trust in the Stock Market
Christensen, Hans Bonde - 2019
Using aggregate data from national accounts, we study whether strengthening and harmonizing securities regulation across the European Union increases household equity ownership. We find a significant increase in the proportion of liquid assets invested in equity, both when a household's own...
Persistent link: https://www.econbiz.de/10012900693
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The Value Relevance of Accounting Information in the Italian and UK Stock Markets
Camodeca, Renato Salvatore - 2017
, evidence shows the greater value relevance of accounting information in Italy than in the UK, even if this result must be … explained according to the sample's characteristics. Second, the study underlines that in Italy the most value relevant …
Persistent link: https://www.econbiz.de/10012966984
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Star-Analysts’ Forecast Accuracy and the Role of Corporate Governance
Kerl, Alexander Gabriel - 2014
This paper examines whether star-analysts have better forecasting abilities than non-star-analysts. Our results reveal that star-analysts' earnings forecasts outperform their peers' forecasts. Because the level of corporate governance plays an important role for the general level of forecast...
Persistent link: https://www.econbiz.de/10013064810
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Order aggressiveness as a metric to assess the usefulness of accounting information
Perotti, Pietro - In: The international journal of accounting : TIJA 45 (2010) 3, pp. 306-333
Persistent link: https://www.econbiz.de/10008665466
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Forward-Looking Disclosure in Italy : An Analysis of Company Announcements
Ramassa, Paola - 2012
research topic in international literature but have been looked at by little research in Italy. They are a very important …
Persistent link: https://www.econbiz.de/10013110536
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Do ownership structure characteristics affect Italian private companies' propensity to engage in the practices of "Earnings minimization" and "Earnings change minimization"?
Poli, Simone - In: International journal of economics and finance 7 (2015) 6, pp. 193-207
Persistent link: https://www.econbiz.de/10011292354
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IFRS 7 and Risk Disclosure Policies : A Cross-Sectional Analysis of Italian Listed Banks
Pucci, Sabrina - 2013
and compliance of the information referring to risk in the “Notes” with the requirements of IFRS 7. In order to … investigate the effectiveness of “IFRS 7, Financial Instruments”, the research has been conducted considering Annual Report of a … three-year period should reveal the performance of IFRS 7 in fostering market discipline by pressing banks to disclose more …
Persistent link: https://www.econbiz.de/10013075207
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Accounting and Organisational Change in Italian Local Governments : What's Beyond Managerial Fashion?
Caccia, Laura; Steccolini, Ileana - 2008
During the last decade Italian local governments have undergone a reform process, involving deep changes in their accounting system. The purpose of our longitudinal study is to analyse the development path of accounting tools in an Italian LG body over a decade and to answer the following...
Persistent link: https://www.econbiz.de/10014107174
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Comparability effects of mandatory IFRS adoption
Cascino, Stefano; Gassen, Joachim - 2012 - This version: December 2011, First version: September 2008
The mandatory adoption of IFRS by many countries worldwide fuels the expectation that financial accounting information … of mandatory IFRS adoption on the comparability of financial accounting information around the world. Using two … comparability proxies based on De Franco et al. [2011], our results suggest that the overall comparability effect of mandatory IFRS …
Persistent link: https://www.econbiz.de/10009487339