Autore: Alvi, Geminello
Titolo: Alle origini del Reporting integrato e delle varie questioni che ne derivano
Periodico: Equilibri
Anno: 2014 - Volume: 52 - Fascicolo: 1 - Pagina iniziale: 50 - Pagina finale: 54

Recent financial scandals have brought to light the inadequacy of themethods of intangible assets valuation that were used to define the real value of firms. This is why firms are interested in integrated rather than conventional reporting. It is a complex challenge that needs to draw inspiration from the rediscovery of not just the Anglosaxon tradition, but also of the German and Italian traditions, where the work of Gino Zappa is a must.




SICI: 1594-7580(2014)52:1<50:AODRIE>2.0.ZU;2-C
Testo completo: https://www.rivisteweb.it/download/article/10.1406/76553
Testo completo alternativo: http://www.rivisteweb.it/doi/10.1406/76553

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