|Titolo:||IFRS Adoption Effects on Accounting Information in Italy: An Empirical Analysis|
|Data di pubblicazione:||2007|
|Abstract:||The most significant changes in the Italian accounting regulation are attributable to the European Union pressure towards the use of International Financial Reporting Standards (IFRS) in order to improve financial statement harmonization. This study aims at investigating financial statement effects of the first IFRS adoption in Italy. Comparing the IFRS accounting information with the I-GAAP one, the research questions are: (a) Are there significant differences in the key accounting measures and financial rations? (b) Are there significant differences in the value relevance of book value of equity and earnings per share? To answer these questions, accounting data concerning a sample of 87 Italian companies listed on the Italian Stock Exchange are collected for the years 2004 and 2005.|
|Tipologia:||2.1 Contributo in volume (Capitolo o Saggio)|
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