Rilevanza ed affidabilità del valore contabile dell’avviamento e dei beni immateriali sul mercato italiano
Journal title FINANCIAL REPORTING
Author/s Giovanni Liberatore, Tommaso Ridi, Filippo Di Pietro
Publishing Year 2012 Issue 2012/3 Language Italian
Pages 20 P. 31-50 File size 519 KB
DOI 10.3280/FR2012-003003
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We examine the value relevance and reliability perceived by the market for goodwill and identifiable intangible assets as reported in the financial statements of a sample of Italian listed companies. The dataset is composed of companies listed on FTSE Italia All-share during the period 2002-2008. Using a multiple regression model, our findings suggest that for the Italian companies the information relating to goodwill and identifiable intangible assets is value relevant in terms of market value. Moreover, we did not find any significant change in the reliability of these items after the introduction of IAS/IFRS.
Keywords: Intangible assets, goodwill, value relevance, reliability, market value, IAS/IFRS.
Giovanni Liberatore, Tommaso Ridi, Filippo Di Pietro, Rilevanza ed affidabilità del valore contabile dell’avviamento e dei beni immateriali sul mercato italiano in "FINANCIAL REPORTING" 3/2012, pp 31-50, DOI: 10.3280/FR2012-003003