Since 2014
The determinants of the quality of mandatory disclosure of intangible assets under IFRS
GSTF Journal on Business Review
View Archive Info| Field | Value | |
| Title |
The determinants of the quality of mandatory disclosure of intangible assets under IFRS
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| Creator |
Devalle, Alain
Rizzato, Fabio |
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| Description |
Disclosure is an important topic in financial statement analysis. This paper analyzed 4.950 items of mandatory disclosure of 165 groups listed on the Italian stock exchange and belonging to the FTSE All Share. An OLS regression model was used to define the determinants that influence the mandatory disclosure of intangible assets. Results show that the weight of intangible assets, the size of the company and the return on equity are positively associated to the mandatory disclosure of intangible assets. This research contributes to defining the importance of mandatory disclosure. |
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| Publisher |
GSTF Journal on Business Review (GBR)
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| Date |
2017-12-29
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
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| Format |
application/pdf
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| Identifier |
http://dl6.globalstf.org/index.php/gbr/article/view/796
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| Source |
GSTF Journal on Business Review (GBR); Vol 3 No 3 (2014): Journal on Business Review (GBR)
2251-2888 2251-2888 |
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| Language |
eng
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| Relation |
http://dl6.globalstf.org/index.php/gbr/article/view/796/736
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| Rights |
Copyright (c) 2014 GSTF Journal on Business Review (GBR)
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