ETD system

Electronic theses and dissertations repository

 

Tesi etd-02082018-102909


Thesis type
Tesi di dottorato di ricerca
Author
KHASYANOVA, ANNA
URN
etd-02082018-102909
Title
Integration of Intellectual Capital in Financial Reporting: Understanding Key Performance Indicators through Business Model Disclosure
Settore scientifico disciplinare
SECS-P/07
Corso di studi
ECONOMIA AZIENDALE E MANAGEMENT
Commissione
tutor Prof. Giunta, Francesco
commissario Prof. Dalli, Daniele
commissario Prof.ssa Chiucchi, Maria Serena
commissario Prof. Liguori, Mariannunziata
Parole chiave
  • business model approach
  • key performance indicators
  • entanglement
  • disclosure quality
Data inizio appello
15/02/2018;
Consultabilità
completa
Riassunto analitico
The present research seeks to understand what factors can explain the differences in the disclosure quality of non-financial information and performance indicators that drive companies’ value. It was found that the companies’ specific parameters ‘size’ and ‘market-to-book divergence’ are positively associated with the quality of key performance indicators disclosure. <br>The findings of the study and the method developed for the purpose of performance indicators disclosure quality measurement contribute to the debate concerning the disclosure quality of non-financial information and its measurement and might be used by academics, policymakers and auditors when evaluating the quality of business reporting and tracking its progress over time. Besides, the research findings could be useful for investors when giving an evaluation of the quality of the company’s intangible assets management, as well as for companies’ managers themselves when making interventions into their performance indicators disclosure policies.
File