Abstract
The chapter deals with the evolution of disclosure in the narrative section. The impact of international accounting standards and the harmonization process: the theoretical valuation model.
| Translated title of the contribution | The theoretical model and the methodology used |
|---|---|
| Original language | Italian |
| Title of host publication | L’evoluzione della disclosure nella sezione narrativa. L'impatto dei principi contabili internazionali e del processo di armonizzazione |
| Publisher | Giappichelli |
| Pages | 11-45 |
| Number of pages | 35 |
| ISBN (Print) | 9788834889008 |
| Publication status | Published - 2013 |
Keywords
- Narrative reporting
- content analysis
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