| 1. |
- Argento, Daniela, et al.
(författare)
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IASB ED management commentary versus European regulation : the impact on Management’s Reports of companies listed on Italian stock exchange
- 2014
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Ingår i: Accounting and regulation. - New York : Springer-Verlag New York. ; , s. 291-309
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Bokkapitel (populärvet., debatt m.m.)abstract
- This chapter aims to investigate how regulatory change affects corporate disclosure. The explanations are based on institutional theory which provides an understanding of how organizations may react to a change in the regulatory framework. By conducting a content analysis, the chapter focuses on the information disclosed in the Management’s Reports prepared by the major Italian listed companies after the enactment of the 2007 law. This law extended companies’ disclosure obligations since management has to disclose information pertaining to risks and uncertainties, performance indicators, environment, and personnel. The new requirements not only lead to an increase in the information to be disclosed, but also to a change in the nature of the disclosed information. In addition to the more traditional financial information, also social, environmental, and strategic information should be provided. The main results of the content analysis allow to formulate some tentative reflections on companies’ receptivity to the 2007 regulatory change.
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| 2. |
- Argento, Daniela, et al.
(författare)
-
Exploring the receptivity to accounting regulation change : what information is being disclosed in Italian Management's Reports
- 2012
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Rapport (övrigt vetenskapligt/konstnärligt)abstract
- This paper is aimed at investigating how regulatory change affects corporate disclosure. In particular, an analysis of the information disclosed in the Management’s Reports prepared by Italian listed companies is conducted. The Italian context is interesting because the 2007 reform has extended the contents to be included in Management’s Reports. Companies have to disclose information pertaining to risks and uncertainties, performance indicators, environment and personnel. These new requirements do not only lead to an increase of the information to be disclosed, but also to a change in the nature of the information made available. In addition to the more traditional financial information, also social, environmental and strategic information must be provided. The content analysis conducted on the 2008 financial year Management’s Reports prepared by the major Italian listed companies allows for formulating reflections on the receptivity to regulatory change. Research findings suggest that only few companies have been receptive to the reform.
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| 3. |
- Argento, Daniela, et al.
(författare)
-
Exploring the receptivity to accounting regulation change : what information is being disclosed in Italian Management's Reports
- 2012
-
Bok (övrigt vetenskapligt/konstnärligt)abstract
- This paper is aimed at investigating how regulatory change affects corporate disclosure. In particular, an analysis of the information disclosed in the Management’s Reports prepared by Italian listed companies is conducted. The Italian context is interesting because the 2007 reform has extended the contents to be included in Management’s Reports. Companies have to disclose information pertaining to risks and uncertainties, performance indicators, environment and personnel. These new requirements do not only lead to an increase of the information to be disclosed, but also to a change in the nature of the information made available. In addition to the more traditional financial information, also social, environmental and strategic information must be provided. The content analysis conducted on the 2008 financial year Management’s Reports prepared by the major Italian listed companies allows for formulating reflections on the receptivity to regulatory change. Research findings suggest that only few companies have been receptive to the reform.
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| 4. |
- Argento, Daniela, et al.
(författare)
-
IASB ED management commentary versus European regulation : the impact on Management’s Reports of companies listed on Italian stock exchange
- 2014
-
Ingår i: Accounting and regulation. - New York : Springer-Verlag New York. - 9781461480969 - 9781461480976 ; , s. 291-309
-
Bokkapitel (refereegranskat)abstract
- This chapter aims to investigate how regulatory change affects corporate disclosure. The explanations are based on institutional theory which provides an understanding of how organizations may react to a change in the regulatory framework. By conducting a content analysis, the chapter focuses on the information disclosed in the Management’s Reports prepared by the major Italian listed companies after the enactment of the 2007 law. This law extended companies’ disclosure obligations since management has to disclose information pertaining to risks and uncertainties, performance indicators, environment, and personnel. The new requirements not only lead to an increase in the information to be disclosed, but also to a change in the nature of the disclosed information. In addition to the more traditional financial information, also social, environmental, and strategic information should be provided. The main results of the content analysis allow to formulate some tentative reflections on companies’ receptivity to the 2007 regulatory change.
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| 5. |
- Marton, Jan, 1964, et al.
(författare)
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Performance reporting - The IASB's Proposed Formats of Financial Statements in the Exposure Draft of IAS 1
- 2006
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Ingår i: Accounting in Europe. ; 3:1, s. 35-63
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Tidskriftsartikel (refereegranskat)abstract
- This paper is a response to the exposure draft of proposed amendments to IAS 1 Presentation of Financial Statements published by the International Accounting Standards Board (IASB) in March 2006. The objective is to bring to the standard setter’s attention research that is relevant to the issues raised in the exposure draft. We review analytic, empirical and experimental research that addresses the presentation of income and the format of the income statement. Overall, there is some support for at single statement of (total) recognized income and expense. However, net income is on average more relevant than comprehensive income, which may favour a two-statement approach. While this result is in line with the IASB’s option of the two formats, it does not support the IASB’s preference for a single statement.
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| 6. |
- Marton, Jan, 1964, et al.
(författare)
-
Problems and Opportunities of an International Financial Reporting Standard for Small and Medium-sized Entities. The EAA FRSC's Comment on the IASB's Discussion Paper
- 2005
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Ingår i: Accounting in Europe. ; 2:1, s. 23-45
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Tidskriftsartikel (refereegranskat)abstract
- In June 2004 the IASB issued the Discussion Paper ’Preliminary Views on Accounting Standards for Small and medium-Sized Entities’. This invited comments on the central question of whether the IASB should develop separate standards for small and medium-sized enterprises (SMEs), and on further issues and questions arising from this. This paper briefly introduces the background to the publication of the Discussion Paper. This is followed by a review of prior literature on SME financial reporting implications, prepared by the European Accounting Association’s Financial Reporting Standards Committee as the basis of its response to the Discussion Paper. The paper concludes with a brief summary of events and issues arising since the end of the consultation period.
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