Ho-Tan-Phat Phan

TL;DR: In this paper, the authors examined the mandatory disclosure of non-financial risks by listed Italian companies, as required by the EU Directive, focusing on both the state-of-the-art of such disclosure and its usefulness for investors.

TL;DR: In this article, the authors investigated the drivers of risk-related disclosure quality (RDQ) and to what extent it could be affected by the structural capital (SC), as one of the components of IC.

TL;DR: In this paper, the authors analyzed the relationship between non-financial information (NFI) and financial/market performance in the Italian context and found that the absence of association between NFI and financial and market performance was observed.

TL;DR: In this paper, an up-to-date assessment of Italian firms' compliance with the new Italian Legislative Decree No. 254 of December 30, 2016 is presented, focusing on three aspects: (1) the interaction relationship among risk or risk management (RRM), industry, type of risk, and level of specific disclosure; (2) the variation of specific level of disclosing risk-related information across the industries and types of risk; and (3) the different behavior between risk and risk management disclosure in the aftermath of the regulation's issuance.

TL;DR: The International Accounting Standards Board (IASB) seeks to provide global financial reporting comparability of its International Financial Reporting Standards (IFRS) through rigorous and homogeneous global enforcement as discussed by the authors .