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Mandatory Disclosure About Environmental and Employee Matters in Italian Listed Corporate Groups' Reports
Agostini, Marisa - 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/10013104281
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The Role of Stakeholder E-Engagement on the Relation between Board Independence and Environmental Disclosure. Toward a Cohesive Corporate Governance. Evidence from Italian Listed C...
Lepore, Luigi - 2020
Companies worldwide increasingly engaged in corporate social responsibility disclosure, particularly corporate environmental disclosure (CED) has gained increasing importance since the 1980s. Reporting environmental performance has become a fundamental corporate governance mechanism to improve...
Persistent link: https://www.econbiz.de/10012835819
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Is Voluntary Disclosure Value Relevant? Evidence from Italian Listed Companies
Scaltrito, Davide - 2017
The paper aims to assess the level of voluntary disclosure in companies listed on the Italian Stock Exchange and understand the relationship between the quality of voluntary disclosure and market value of Italian listed companies. Voluntary disclosure refers to the discretionary release of...
Persistent link: https://www.econbiz.de/10012968434
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Is Voluntary Disclosure Value Relevant? Evidence from Italian Listed Companies
Scaltrito, Davide - 2016
The paper aims to assess the level of voluntary disclosure in companies listed on the Italian Stock Exchange and understand the relationship between the quality of voluntary disclosure and market value of Italian listed companies. Voluntary disclosure refers to the discretionary release of...
Persistent link: https://www.econbiz.de/10012988430
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Is Voluntary Disclosure Value Relevant? Evidence from Italian Listed Companies
Scaltrito, Davide - 2016
The paper aims to assess the level of voluntary disclosure in companies listed on the Italian Stock Exchange and understand the relationship between the quality of voluntary disclosure and market value of Italian listed companies. Voluntary disclosure refers to the discretionary release of...
Persistent link: https://www.econbiz.de/10012996373
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Proprietary Costs and Voluntary Segment Disclosure : Evidence from Italian Listed Companies
Prencipe, Annalisa - 2008
variables. The study is carried out in Italy, which proves to be a particularly suitable setting for the analysis because of its …
Persistent link: https://www.econbiz.de/10014113308
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The Determinants of Segment Disclosure : An Empirical Analysis on Italian Listed Companies
Pisano, Sabrina - 2012
In November 2006 the International Accounting Standards Board issued IFRS 8, which replaced IAS 14-Revised and became … effective for the fiscal year beginning on or after 2009. IFRS 8 changed the items of information that companies have to … the implementation of IFRS 8 has brought companies operating in less competitive industries to adopt some opportunistic …
Persistent link: https://www.econbiz.de/10013104795
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Proprietary Costs and Determinants of Voluntary Segment Disclosure : Evidence from Italian Listed Companies
Prencipe, Annalisa - 2008
reference to Italy, because of its limited legal and professional provisions on the topic. For the empirical test, a sample of …
Persistent link: https://www.econbiz.de/10014071404
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Information Content of Earnings Announcements Around IFRS Adoption and a Simultaneous Change in Press Release Disclosure in Italy
Kim, Pureum - 2019
Reporting Standards (IFRS) adoption on the information content of earnings announcements in Italy. To identify the effect of … this regulation, we use a treatment (i.e., Italy) and a benchmark sample of IFRS countries that vary in the adoption of the … significantly only in Italy, and this explains the increased informativeness of IFRS earnings announcements. Our findings contribute …
Persistent link: https://www.econbiz.de/10012903286
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Assessment of Going Concern for the Italian Listed Companies : An Empirical Study
Provasi, Roberta - 2014
The research has a dual purpose. The first is to investigate the going concern assumption for Italian listed companies by analyzing the contents of audit reports issued by the independent auditors We examined meeting the following criteria: a) all the companies listed on the Italian Stock...
Persistent link: https://www.econbiz.de/10013047282