Autori
Giunta, Francesco
Bini, Laura
Simoni, Lorenzo

Titolo
The effects of business model regulation on the value relevance of traditional performance measures. Some evidence from UK companies
Periodico
Financial reporting
Anno: 2019 - Fascicolo: 1 - Pagina iniziale: 83 - Pagina finale: 111

The first case in the world of a mandatory requirement to disclose business model (BM) in the annual report is represented by Companies Act 2013 issued in the UK. The BM offers a simplified representation of a company’s key resources and of how these are combined to create value. For this reason, a systematic communication of BM should affect the way a company’s book value and its capability to generate earnings are perceived.



SICI: 2036-671X(2019)1<83:TEOBMR>2.0.ZU;2-I
Testo completo: http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=64284&Tipo=Articolo PDF

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