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IASB ED management commentary versus European regulation: the impact on Management’s Reports of companies listed on Italian stock exchange
Kristianstad University, School of Health and Society, Avdelningen för Ekonomi.
University of Siena.
2014 (English)In: Accounting and regulation: new insights on governance, markets and institutions / [ed] Roberto Di Pietra, Stuart McLeay, Joshua Ronen, New York: Springer-Verlag New York, 2014, p. 291-309Chapter in book (Refereed)
Abstract [en]

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.

Place, publisher, year, edition, pages
New York: Springer-Verlag New York, 2014. p. 291-309
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hkr:diva-11222DOI: 10.1007/978-1-4614-8097-6_12ISBN: 978-1-4614-8096-9 (print)ISBN: 978-1-4614-8097-6 (print)OAI: oai:DiVA.org:hkr-11222DiVA: diva2:663656
Available from: 2013-11-12 Created: 2013-11-12 Last updated: 2015-01-16Bibliographically approved

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Argento, Daniela

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CiteExportLink to record
Permanent link

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Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf