Browsing by Author "Metushi, Eldi"

Now showing items 1-2 of 2

Financial reporting in XBRL : first evidence on financial statement notes of Italian unlisted companies

Fradeani, Andrea; Panizzolo, Davide; Metushi, Eldi (Universidad de Huelva, 2016)

The new taxonomy 2014-11-17 mandates Italian unlisted companies to codify in XBRL also the notes to the financial statements. Building on previous literature, the aim of this study is to analyze the impact of mandatory ...
Financial Reporting Practices of Italian SMEs: Why Do They Disclose More?

Panizzolo, Davide; Fradeani, Andrea; Metushi, Eldi (Universidad de Huelva, 2017)

From reporting periods ending on or after 31 December 2014, Italian unlisted companies filing their financial statements under the national GAAP have to deposit them to the Business Register in fully XBRL format. In ...

Now showing items 1-2 of 2

Financial reporting in XBRL : first evidence on financial statement notes of Italian unlisted companies

Fradeani, Andrea; Panizzolo, Davide; Metushi, Eldi (Universidad de Huelva, 2016)

The new taxonomy 2014-11-17 mandates Italian unlisted companies to codify in XBRL also the notes to the financial statements. Building on previous literature, the aim of this study is to analyze the impact of mandatory ...
Financial Reporting Practices of Italian SMEs: Why Do They Disclose More?

Panizzolo, Davide; Fradeani, Andrea; Metushi, Eldi (Universidad de Huelva, 2017)

From reporting periods ending on or after 31 December 2014, Italian unlisted companies filing their financial statements under the national GAAP have to deposit them to the Business Register in fully XBRL format. In ...