84 research outputs found
La stima del valore economico del capitale mediante le metodologie basate sui flussi
No full textVersione pubblicata (Vedi capitolo 2, pag. 37-70)
https://shop.giuffre.it/la-valutazione-delle-aziende-dei-gruppi-e-delle-parti-aziendali.htm
Do (Audit Firm and Key Audit Partner) Rotations Affect Value Relevance? Empirical Evidence from the Italian Context
No full textDetecting misrepresentation of financial information: A literature review and a call for future studies
No full text{HOW} {HAVE} {THE} {IAS}/{IFRS} {ADOPTION} {AFFECTED} {EARNINGS} {MANAGEMENT} {IN} {EU}? {THE} {EFFECT} {OF} {THE} {ABSENCE}/{DIVERGENCE} {OF} {REGULATION} {AND} {OF} {LEGAL} {ENFORCEMENT}
No full textThis paper aims to investigate the effect produced by the adoption of IAS/IFRS on earnings management in European Union. We calculate four indexes for the periods 2000-2003 and 2006-2009 to identify different reasons that could lead insiders to manipulate earnings and by comparing them we observe that the IAS/IFRS first-time adoption produced different effects on earnings management depending on the countries analysed and the kind of earnings management investigated. Moreover, while we find a positive relation between the reduction of earnings management and the extent to which IAS/IFRS regulates issues not covered by domestic standards, on the contrary we do not find any relation between the such reduction and the existing divergence between domestic standards and IASB standards. Finally, our findings also show a positive and significant relation between the reduction of the earnings management and the level of the legal enforcement of each country
Assessing value relevance of comprehensive income in European banks and other financial institutions
No full textThe role of qualitative accounting research in the value creation pocess: managerial practices and theoretical development
No full textThe recent health and economic crisis has disrupted many
aspects of our lives. Restrictions on the movement of people, lockdowns, and factory shutdowns are just a few of the main problems experienced during this period. Nowadays, to achieve a long-term competitive advantage, companies must be able to adapt to the dynamics of a constantly evolving environment. On one hand, in fact, we are witnessing to the emergence of new markets which
reach the stage of maturity at a speed never experienced before; on the other hand, old markets are disappearing or are being
revitalized by new products or by innovative production or distribution models. The integration between qualitative dimensions and strategy has become a crucial process for managing environmental complexity in companies to improve their performance. Financial dimension, based on the financial reporting and cost analysis, is essential in the value creation process, but often it is not able to consider all variables of the company’s system. In this context, deeper analysis on the positioning of qualitative determinants to date in the field of management accounting and on their integration in the performance management system (PMS) are required. In order to contribute to the research field, we devote our attention to two main goals: 1) to provide a clear picture of the main
qualitative dimensions and connected value drivers for organizations and managers; 2) to identify critical issues, main challenges and managerial practices and measures to integrate qualitative dimensions into the strategy of the company. Based on a semi-structured interview with 65 managers, we analyzed the main qualitative dimensions positively perceived by managers and the
relationship exists between qualitative dimensions and companies’ performance. We found five main qualitative dimensions
(motivational, cultural factors, stakeholders’ perception, organizational integration, sustainable development) significantly
influencing company’s performance and value creation process, which lead an organization to be better positioned in terms of
employees’ involvement, management decision, stakeholders’ perceptions, and financial performance. In addition, we built a specific set of key performance indicators (KPIs) associated to the dimensions emerged. All results are discussed and incorporated in a five-dimensional framework aimed to provide a suitable way to support the integration process
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