Autori: Giunta, Francesco, Bini, Laura, Simoni, Lorenzo
Titolo: The effects of business model regulation on the value relevance of traditional performance measures. Some evidence from UK companies
Periodico: Financial reporting
Anno: 2019 - Fascicolo: 1 - Pagina iniziale: 83 - Pagina finale: 111

The first case in the world of a mandatory requirement to disclose business model (BM) in the annual report is represented by Companies Act 2013 issued in the UK. The BM offers a simplified representation of a company’s key resources and of how these are combined to create value. For this reason, a systematic communication of BM should affect the way a company’s book value and its capability to generate earnings are perceived.




SICI: 2036-671X(2019)1<83:TEOBMR>2.0.ZU;2-I
Testo completo: http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=64284&Tipo=Articolo PDF

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