Testi narrativi di fatti rilevanti
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Testi narrativi di fatti rilevanti

Testi narrativi di fatti rilevanti


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About the Book

La comprensibilità delle informazioni contabili delle aziende è estremamente importante per gli utenti, che devono essere aggiornati sulla situazione finanziaria e patrimoniale. I fatti rilevanti sono testi narrativi rilasciati al mercato con informazioni che possono influenzare le decisioni di azionisti, investitori e altri utenti. L'obiettivo di questo studio è analizzare se questi testi influenzano i lettori e i prezzi delle azioni. La ricerca è esplorativa con un approccio qualitativo e quantitativo. Per l'analisi è stato selezionato il settore finanziario - banche con dati quotati sul Bovespa, dove il campione è stato classificato in fatti positivi, negativi e neutrali. In conclusione, si può notare che il valore delle azioni è aumentato nel periodo in cui la maggior parte dei fatti rilevanti sono stati classificati come positivi per l'azienda, mentre si è verificata una riduzione del prezzo delle azioni quando sono state diffuse informazioni che hanno causato un danno, sia finanziario che di immagine. Si è quindi constatato che, poiché presentano la reale situazione quotidiana dell'azienda, i fatti rilevanti possono essere considerati un fattore di influenza.


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Product Details
  • ISBN-13: 9786208136550
  • Publisher: KS Omniscriptum Publishing
  • Binding: Paperback
  • Language: Italian
  • Returnable: N
  • Weight: 91 gr
  • ISBN-10: 6208136555
  • Publisher Date: 28 Sep 2024
  • Height: 229 mm
  • No of Pages: 52
  • Spine Width: 3 mm
  • Width: 152 mm


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