{"id":1503,"date":"2017-12-27T17:44:29","date_gmt":"2017-12-27T16:44:29","guid":{"rendered":"https:\/\/frjournal.eu\/journal\/?p=1503"},"modified":"2017-12-27T17:44:29","modified_gmt":"2017-12-27T16:44:29","slug":"la-rilevazione-degli-investimenti-in-rs-e-la-significativita-dellutile-e-del-capitale-netto","status":"publish","type":"post","link":"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/la-rilevazione-degli-investimenti-in-rs-e-la-significativita-dellutile-e-del-capitale-netto\/","title":{"rendered":"La rilevazione degli investimenti in R&#038;S e la significativit\u00e0 dell\u2019utile e del capitale netto"},"content":{"rendered":"<p>Lucianetti Lorenzo, Cocco Alfonso, Minunno Gianfabio\/\u00a0Financial Reporting,\u00a0<a href=\"http:\/\/www.sidrea.it\/category\/riviste\/\">Riviste<\/a>\u00a0\/\u00a0Fascicolo: 3-2011<\/p>\n<hr \/>\n<p>La letteratura internazionale ha ampiamente indagato la significativit\u00e0 dell\u2019informativa contabile di bilancio attraverso lo studio delle relazioni tra grandezze di derivazione contabile e valori dei mercati di borsa. A livello internazionale, infatti, si \u00e8 rilevata una tendenza alla progressiva perdita di significativit\u00e0 delle grandezze di derivazione contabile dovuta, in linea principale, alla mancata e\/o insufficiente rilevazione delle risorse immateriali. Nel contesto italiano, per\u00f2, non si rinvengono studi specifici sull\u2019argomento. Con questo lavoro ci si propone, pertanto, di percorrere questa via procedendo, innanzitutto, ad effettuare un\u2019analisi descrittiva dell\u2019incidenza dei beni e delle attivit\u00e0 immateriali nei bilanci delle societ\u00e0 italiane quotate. Successivamente, si proceder\u00e0 a fornire elementi empirici al fine di evidenziare la significativit\u00e0 dell\u2019informativa contabile di bilancio. Infine, si proceder\u00e0 a verificare come le differenti modalit\u00e0 di rilevazione degli investimenti in R&amp;S influiscano sulla significativit\u00e0 dell\u2019utile e del capitale netto.<\/p>\n<p>Accounting literature has widely investigated the informativeness of financial statements through the association between accounting value and market value. Several\u00a0studies highlighted a tendency to a progressive decline in the value relevance of accounting measures due mainly to the inadequate accounting for intangibles. This paper reports a descriptive analysis of the impact of intangible assets in the financial statements of Italian listed companies. Successively, using multiple regression analysis, it highlights the informativeness of financial statement. Finally, it tests informational consequences of the accounting treatment of R&amp;D on the value relevance of earnings and book value.<\/p>\n<p><strong>Keywords:<\/strong>\u00a0value relevance, earnings, book value, stock returns, stock prices, intangible assets, R&amp;D<\/p>\n<hr \/>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Lucianetti Lorenzo, Cocco Alfonso, Minunno Gianfabio\/\u00a0Financial Reporting,\u00a0Riviste\u00a0\/\u00a0Fascicolo: 3-2011 La letteratura internazionale ha ampiamente indagato la significativit\u00e0 dell\u2019informativa contabile di bilancio attraverso lo studio delle relazioni tra grandezze di derivazione contabile e valori dei mercati di borsa. A livello internazionale, infatti, si \u00e8 rilevata una tendenza alla progressiva perdita di significativit\u00e0 delle grandezze di derivazione contabile [&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":[290,289,220,293,292,291,136],"class_list":["post-1503","post","type-post","status-publish","format-quote","hentry","category-browse-the-journal","category-financial-reporting","tag-book-value","tag-earnings","tag-intangible-assets","tag-rd","tag-stock-prices","tag-stock-returns","tag-value-relevance","post_format-post-format-quote"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>La rilevazione degli investimenti in R&amp;S e la significativit\u00e0 dell\u2019utile e del capitale netto | 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\/la-rilevazione-degli-investimenti-in-rs-e-la-significativita-dellutile-e-del-capitale-netto\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La rilevazione degli investimenti in R&amp;S e la significativit\u00e0 dell\u2019utile e del capitale netto | Financial Reporting Journal\" \/>\n<meta property=\"og:description\" content=\"Lucianetti Lorenzo, Cocco Alfonso, Minunno Gianfabio\/\u00a0Financial Reporting,\u00a0Riviste\u00a0\/\u00a0Fascicolo: 3-2011 La letteratura internazionale ha ampiamente indagato la significativit\u00e0 dell\u2019informativa contabile di bilancio attraverso lo studio delle relazioni tra grandezze di derivazione contabile e valori dei mercati di borsa. 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