Autori
De Luca, Francesco
Phan, Ho-Tan-Phat

Titolo
Informativeness Assessment of Risk and Risk-Management Disclosure in Corporate Reporting: An Empirical Analysis of Italian Large Listed Firms
Periodico
Financial reporting
Anno: 2019 - Fascicolo: 2 - Pagina iniziale: 9 - Pagina finale: 41

Purpose Risk-related information is prevalently used in the decision-making process by various counterparties. Therefore, this study investigates how compa-nies conduct their risk-disclosure practice after the new Italian Legislative Decree No. 254 of December 30, 2016. In particular, we draw attention to three aspects: (1) the interaction relationship among risk or risk management (RRM), industry, type of risk, and level of specific disclosure; (2) the variation of specific level of disclosing risk-related information across the industries and types of risk; and (3) the different behavior between risk and risk-management disclosure in the after-math of the regulation’s issuance.




SICI: 2036-671X(2019)2<9:IAORAR>2.0.ZU;2-D
Testo completo: http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=65136&Tipo=Articolo PDF

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