This research highlights principles and content of an effective voluntary disclosure, deriving them from the three major guidelines on business plan proposed by the Italian Stock Exchange, the National Board of Accountants and Accounting Experts and the IBAN-A.I.F.I.-PriceWaterHouse Coopers. Through the method of the Likert scale, the research evaluates the quality of all type of voluntary communication presented by Italian industrial listed companies, investigating information on market competition, strategies, actions, key value drivers and expected results. The objective is to trace a connection between their quality, the consensus gathered on financial market and the profitability achieved.
Performing business through voluntary disclosure. Insights from Italian listed companies
CIAPONI, FABIO;MANDANICI, FRANCESCA
2014-01-01
Abstract
This research highlights principles and content of an effective voluntary disclosure, deriving them from the three major guidelines on business plan proposed by the Italian Stock Exchange, the National Board of Accountants and Accounting Experts and the IBAN-A.I.F.I.-PriceWaterHouse Coopers. Through the method of the Likert scale, the research evaluates the quality of all type of voluntary communication presented by Italian industrial listed companies, investigating information on market competition, strategies, actions, key value drivers and expected results. The objective is to trace a connection between their quality, the consensus gathered on financial market and the profitability achieved.Pubblicazioni consigliate
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