1,720,988 research outputs found
Enabling integration in complex contexts: The role of process-based performance measurement systems
No full textProcess based performance measures provide integration to organizational actio
No News, Bad News. Perché e come comunicare informazioni economico-finanziarie su base volontaria.
No full textAnalisi della disclosure volontaria nei vari settor
Unleashing the integration potential of ERP systems. The role of process-based performance measurement systems
No full textProcess based view of the organizatin is crucial for the successful implementation of ERP systems. Process based performance measurement systems enable the mutidimensional view of the organization underlying the design of ERP system
Valutazione dei rischi e Controllo Interno
No full textAnalisi delle metodologie di identificazione e valutazione di rischi nella prospettiva dei sistemi di controllo intern
Interconnessione, velocità, virtualità : quale ruolo per i meccanismi di controllo nelle imprese della New Economy ?
No full textAnalisi dei sistemiu di controllo nelle imprese della new econom
Conclusioni
No full textSintesi delle evidenze raccolte nel volume in materia di disclosure e discussione delle problematiche emerse
Condividere la visione del futuro: la comunicazione s base volontaria di informazioni prospettiche e sui fattori di rischio
No full textAnalisi delle determinanti, dei contenuti e delle forme dela comunicazione volontaria forward lookin
Voluntary Disclosure: comunicazione volontaria o comunicazione necessaria ?
No full textAnalisi delle determinanti e delle tendenze in tema di diclosure volontaria delle informazioni economico finanziari
Identificazione, valutazione e comunicazione dei rischi di business: verso il Risk Reporting
No full textAnalisi delle metodlogie di identidicazione evaluatzione dei rischi e delle problematiche legate alla oro comunicazione istituzional
Quantity vs Quality: the case of Forward Looking Disclosure
No full textEmpirical studies do not make a clear distinction between the quantity and quality of disclosure. As it is generally assumed that the quantity of information has an implication in determining its quality, quantity measures are often used as proxy for disclosure quality. Nonetheless the measurement of the quality of disclosure is recognized as a relevant question that is still open and the importance of developing measures of disclosure quality is emphasised in literature.
This paper disputes the idea that the quantity of disclosure is a sound proxy for the quality of disclosure. The adoption of multidimensional frameworks for the appreciation of disclosure is discussed and an index for quality disclosure is proposed. Moving from the assumption that high quality information should usefully support external users in the judgement of past and future performance, we hypothesize that high quality disclosure is positively associated with accuracy and negatively associated with the dispersion of analysts’ earnings forecasts.
We show analytically that the proposed framework captures dimensions of annual report disclosure that are considered useful by financial analysts in forecasting earnings and that the proposed measure of disclosure quality has a stronger positive statistical association with accuracy and a stronger negative association with the dispersion of financial analysts’ earnings forecasts than a simple index of disclosure quantity has
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