La disclosure del bilancio in forma abbreviata delle piccole imprese

Author/s Marco Bisogno, Gaetano Matonti
Publishing Year 2012 Issue 2012/1 Language Italian
Pages 29 P. 45-73 File size 593 KB
DOI 10.3280/FR2012-001003
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Prior literature has investigated the disclosure of financial statements in two main directions: i) disclosure level evaluation, analysing the approach firms have towards accounting (mandatory and voluntary) disclosure; ii) disclosure determinants analysis, investigating the reasons why some firms disclose more or less information than others. While literature prevalently investigates listed firms, this paper tries to exami- ne disclosure level evaluation and disclosure determinants analysis of small firms, which represent a key drive for growth and innovation. In addition, the paper compares the level of disclosure of small healthy and unhealthy Italian entities, by an analysis of two non-paired samples. The main expected result is that the crisis of a firm affects the disclosure index.

Keywords: Small entities, abridged financial statements, mandatory disclosure, voluntary disclosure, disclosure index; crisis of a firm.

Marco Bisogno, Gaetano Matonti, La disclosure del bilancio in forma abbreviata delle piccole imprese in "FINANCIAL REPORTING" 1/2012, pp 45-73, DOI: 10.3280/FR2012-001003