The voluntary disclosure of the value added statement in annual reports of Italian listed companies
The paper examines some of the theoretical issues regarding the publication of the value added statement as a voluntary disclosure in the process of accounting communication. The social and economic motivation to use value added reporting is linked to the general process of disclosing financial info...
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| Format: | Article |
| Language: | English |
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Czech Academy of Agricultural Sciences
2010-08-01
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| Series: | Agricultural Economics (AGRICECON) |
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| Online Access: | https://agricecon.agriculturejournals.cz/artkey/age-201008-0003_the-voluntary-disclosure-of-the-value-added-statement-in-annual-reports-of-italian-listed-companies.php |