The voluntary disclosure of the value added statement in annual reports of Italian listed companies
Author(s)
Ianniello, Giuseppe
Date Issued
2010
Type
Conference Proceedings
Abstract
The social and economic motivation to use value added reporting is linked
to the general process of disclosing financial information in a certain business and cultural
environment. In this framework, a question arises about the possible role of the value
added statement as a way of accounting communication in the global economy
Citation
Ianniello, G., The voluntary disclosure of the value added statement in annual reports of Italian listed companies, in Global Economy: Challenges and Perspectives, Conference Proceeding, May 26-28, 2010, Nitra, the Slovack Republic, 66-93
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Ianniello, G. VAS paper, Nitra, 2010.pdf
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