La disclosure dei resoconti semestrali di gestione IAS-compliant. Evidenze empiriche sulle società quotate italiane
Journal title FINANCIAL REPORTING
Author/s Manuela Lucchese
Publishing Year 2012 Issue 2012/1
Language Italian Pages 38 P. 75-112 File size 573 KB
DOI 10.3280/FR2012-001004
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In this study we investigate empirically the extent of the financial disclosure presented in the notes of IAS 34-compliant interim financial reports. Particularly, we observe, first, if there is an increase of the detail level of interim disclosure despite the compliance with the minimal requirements of the international standard. Second, we examine if the different degree of interim disclosure depends on some specific characteristics of firms such as company size, profitability, leverage, business and market risk. The sample used for the empirical analysis includes the half-yearly reports of 64 Italian listed companies for the period 2005-2009. The main results show that it is not found an increase of interim disclosure detail degree and that the large company size and a higher profitability play, at interim, a major role in the disclosure policy of firms.
Keywords: Interim disclosure, IAS 34, interim financial reporting, half-yearly reports.
Manuela Lucchese, La disclosure dei resoconti semestrali di gestione IAS-compliant. Evidenze empiriche sulle società quotate italiane in "FINANCIAL REPORTING" 1/2012, pp 75-112, DOI: 10.3280/FR2012-001004