{"id":1519,"date":"2017-12-27T17:55:24","date_gmt":"2017-12-27T16:55:24","guid":{"rendered":"https:\/\/frjournal.eu\/journal\/?p=1519"},"modified":"2017-12-27T17:55:24","modified_gmt":"2017-12-27T16:55:24","slug":"il-ruolo-dei-competitor-nellorientamento-delle-politiche-di-comunicazione-economico-finanziaria-the-role-of-competitors-on-corporate-disclosure-policies","status":"publish","type":"post","link":"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/il-ruolo-dei-competitor-nellorientamento-delle-politiche-di-comunicazione-economico-finanziaria-the-role-of-competitors-on-corporate-disclosure-policies\/","title":{"rendered":"Il ruolo dei competitor nell\u2019orientamento delle politiche di comunicazione economico finanziaria (The role of competitors on corporate disclosure policies)"},"content":{"rendered":"<p>Cerbioni Fabrizio, Menini Andrea\/\u00a0<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: 2-2011<\/p>\n<hr \/>\n<p>Il lavoro si propone di analizzare il ruolo svolto dai competitor sulle politiche comunicative delle imprese. In particolare, si concentra sulle principali forze competitive che influenzano la\u00a0<em>disclosure<\/em>e sui processi imitativi (<em>herding<\/em>). Vengono considerati due particolari tipi di\u00a0<em>competitor<\/em>: il leader in\u00a0<em>disclosure<\/em>\u00a0ed il leader in dimensione per verificare la presenza di processi di imitazione informativa e reputazionale. I principali risultati confermano le ipotesi di comportamenti imitativi intrasettoriali e evidenziano un trend di omogeneizzazione delle politiche di comunicazione.<\/p>\n<p>This paper investigates the role that competitors have on corporate disclosure policies. In particular, it is focus on the main competitive forces that influence corporate disclosure and on herding processes. In order to show the presence of informational and reputational herding processes two types of competitors are considered: the leader\u00a0in disclosure and the leader in size. The main results support the hypotheses of intraindustry mimicking processes and underline a trend of homogenization of disclosure policies. Key words: corporate disclosure, competitor, informational herding, reputational herding, AIMR, disclosure channels.<\/p>\n<p><strong>Keywords:<\/strong>\u00a0corporate disclosure, competitor, informational herding, reputational herding, AIMR, disclosure channels<\/p>\n<hr \/>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Cerbioni Fabrizio, Menini Andrea\/\u00a0Financial Reporting,\u00a0Riviste\u00a0\/\u00a0Fascicolo: 2-2011 Il lavoro si propone di analizzare il ruolo svolto dai competitor sulle politiche comunicative delle imprese. In particolare, si concentra sulle principali forze competitive che influenzano la\u00a0disclosuree sui processi imitativi (herding). Vengono considerati due particolari tipi di\u00a0competitor: il leader in\u00a0disclosure\u00a0ed il leader in dimensione per verificare la presenza di [&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":[320,317,174,321,318,319],"class_list":["post-1519","post","type-post","status-publish","format-quote","hentry","category-browse-the-journal","category-financial-reporting","tag-aimr","tag-competitor","tag-corporate-disclosure","tag-disclosure-channels","tag-informational-herding","tag-reputational-herding","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>Il ruolo dei competitor nell\u2019orientamento delle politiche di comunicazione economico finanziaria (The role of competitors on corporate disclosure policies) | 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\/il-ruolo-dei-competitor-nellorientamento-delle-politiche-di-comunicazione-economico-finanziaria-the-role-of-competitors-on-corporate-disclosure-policies\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Il ruolo dei competitor nell\u2019orientamento delle politiche di comunicazione economico finanziaria (The role of competitors on corporate disclosure policies) | Financial Reporting Journal\" \/>\n<meta property=\"og:description\" content=\"Cerbioni Fabrizio, Menini Andrea\/\u00a0Financial Reporting,\u00a0Riviste\u00a0\/\u00a0Fascicolo: 2-2011 Il lavoro si propone di analizzare il ruolo svolto dai competitor sulle politiche comunicative delle imprese. In particolare, si concentra sulle principali forze competitive che influenzano la\u00a0disclosuree sui processi imitativi (herding). Vengono considerati due particolari tipi di\u00a0competitor: il leader in\u00a0disclosure\u00a0ed il leader in dimensione per verificare la presenza di [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/il-ruolo-dei-competitor-nellorientamento-delle-politiche-di-comunicazione-economico-finanziaria-the-role-of-competitors-on-corporate-disclosure-policies\/\" \/>\n<meta property=\"og:site_name\" content=\"Financial Reporting Journal\" \/>\n<meta property=\"article:published_time\" content=\"2017-12-27T16:55:24+00:00\" \/>\n<meta name=\"author\" content=\"Financial Reporting\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Financial Reporting\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimated reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" 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