{"id":1444,"date":"2017-12-27T17:02:26","date_gmt":"2017-12-27T16:02:26","guid":{"rendered":"https:\/\/frjournal.eu\/journal\/?p=1444"},"modified":"2017-12-29T17:39:11","modified_gmt":"2017-12-29T16:39:11","slug":"rilevanza-ed-affidabilita-del-valore-contabile-dellavviamento-e-dei-beni-immateriali-sul-mercato-italiano","status":"publish","type":"post","link":"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/rilevanza-ed-affidabilita-del-valore-contabile-dellavviamento-e-dei-beni-immateriali-sul-mercato-italiano\/","title":{"rendered":"Rilevanza ed affidabilit\u00e0 del valore contabile dell\u2019avviamento e dei beni immateriali sul mercato italiano"},"content":{"rendered":"<p>Liberatore Giovanni, Ridi Tommaso, Di Pietro Filippo\/<a href=\"http:\/\/www.sidrea.it\/category\/riviste\/financial-reporting\/\">Financial Reporting<\/a>,\u00a0<a href=\"http:\/\/www.sidrea.it\/category\/riviste\/\">Riviste<\/a>\u00a0\/\u00a0Fascicolo: 3-2012<\/p>\n<hr \/>\n<p>Il presente lavoro si propone di indagare quale sia la rilevanza e l\u2019affidabilit\u00e0 percepita dal mercato finanziario sul valore espresso nel bilancio d\u2019esercizio sui beni immateriali e l\u2019avviamento delle societ\u00e0 quotate. Lo studio ha analizzato le aziende quotate al FTSE Italia All-share, nel periodo fra il 2002 ed il 2008. Attraverso un modello di regressione a pi\u00f9 variabili si \u00e8 verificato che: a) il valore contabile dei beni immateriali e dell\u2019avviamento sono correlati positivamente al valore di mercato del capitale, b) la transizione agli IAS\/IFRS non ha comportato un incremento della rilevanza ed affidabilit\u00e0 percepita dal mercato dei beni immateriali e avviamento.<\/p>\n<p>We examine the value relevance and reliability perceived by the market for goodwill and identifiable intangible assets as reported in the financial statements of a sample of Italian listed companies. The dataset is composed of companies listed on FTSE Italia All-share during the period 2002-2008. Using a multiple regression model, our findings suggest that for the Italian companies the information relating to goodwill and identifiable intangible assets is value relevant in terms of market value.\u00a0Moreover, we did not find any significant change in the reliability of these items after the introduction of IAS\/IFRS.<\/p>\n<p><strong>Keywords:\u00a0<\/strong>intangible assets, goodwill, value relevance, reliability, market value, IAS\/IFRS<\/p>\n<hr \/>\n<div class=\"fusion-button-wrapper fusion-aligncenter\"><style type=\"text\/css\" scoped=\"scoped\">.fusion-button.button-1 .fusion-button-text, .fusion-button.button-1 i {color:#ffffff;}.fusion-button.button-1 {border-width:0px;border-color:#ffffff;}.fusion-button.button-1 .fusion-button-icon-divider{border-color:#ffffff;}.fusion-button.button-1:hover .fusion-button-text, .fusion-button.button-1:hover i,.fusion-button.button-1:focus .fusion-button-text, .fusion-button.button-1:focus i,.fusion-button.button-1:active .fusion-button-text, .fusion-button.button-1:active{color:#ffffff;}.fusion-button.button-1:hover, .fusion-button.button-1:focus, .fusion-button.button-1:active{border-width:0px;border-color:#ffffff;}.fusion-button.button-1:hover .fusion-button-icon-divider, .fusion-button.button-1:hover .fusion-button-icon-divider, .fusion-button.button-1:active .fusion-button-icon-divider{border-color:#ffffff;}.fusion-button.button-1{width:auto;}<\/style><a class=\"fusion-button button-flat fusion-button-round button-large button-default button-1\" target=\"_blank\" rel=\"noopener noreferrer\" href=\"https:\/\/www.francoangeli.it\/riviste\/Scheda_Rivista.aspx?IDArticolo=46920&amp;Tipo=Articolo%20PDF&amp;lingua=it&amp;idRivista=163\"><span class=\"fusion-button-text\">Read Article<\/span><\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Liberatore Giovanni, Ridi Tommaso, Di Pietro Filippo\/Financial Reporting,\u00a0Riviste\u00a0\/\u00a0Fascicolo: 3-2012 Il presente lavoro si propone di indagare quale sia la rilevanza e l\u2019affidabilit\u00e0 percepita dal mercato finanziario sul valore espresso nel bilancio d\u2019esercizio sui beni immateriali e l\u2019avviamento delle societ\u00e0 quotate. Lo studio ha analizzato le aziende quotate al FTSE Italia All-share, nel periodo fra il [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"quote","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[30,1],"tags":[117,112,220,222,221,136],"class_list":["post-1444","post","type-post","status-publish","format-quote","hentry","category-browse-the-journal","category-financial-reporting","tag-goodwill","tag-iasifrs","tag-intangible-assets","tag-market-value","tag-reliability","tag-value-relevance","post_format-post-format-quote"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Rilevanza ed affidabilit\u00e0 del valore contabile dell\u2019avviamento e dei beni immateriali sul mercato italiano | Financial Reporting Journal<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/rilevanza-ed-affidabilita-del-valore-contabile-dellavviamento-e-dei-beni-immateriali-sul-mercato-italiano\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Rilevanza ed affidabilit\u00e0 del valore contabile dell\u2019avviamento e dei beni immateriali sul mercato italiano | Financial Reporting Journal\" \/>\n<meta property=\"og:description\" content=\"Liberatore Giovanni, Ridi Tommaso, Di Pietro Filippo\/Financial Reporting,\u00a0Riviste\u00a0\/\u00a0Fascicolo: 3-2012 Il presente lavoro si propone di indagare quale sia la rilevanza e l\u2019affidabilit\u00e0 percepita dal mercato finanziario sul valore espresso nel bilancio d\u2019esercizio sui beni immateriali e l\u2019avviamento delle societ\u00e0 quotate. 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