The usefulness of the business model disclosure for investors’ judgements in financial entities. A European study

The business model concept is a common topic investigated in different fields of research. To participate to the debate around such concept in the accounting field, the objective of this paper is showing whether and how the voluntary disclosure of the non-mandatory IASB (2010) macro-components, that...

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Bibliographic Details
Published in:	Revista de contabilidad Vol. 20; no. 1; pp. 1 - 12
Main Authors:	Mechelli, Alessandro, Cimini, Riccardo, Mazzocchetti, Francesca
Format:	Journal Article
Language:	English
Published:	Madrid Elsevier España 01.01.2017 ASEPUC (Associacion Espanola de Profesores Universitarios de Contabilidad) Universidad de Murcia
Subjects:	Accounting Annual reports Business model Business models Disclosure Entidades financieras European Union Financial entities Hypotheses Importancia al valor International Financial Reporting Standards Investments Investors Literature reviews Management accounting Modelo de negocio Modelo de Ohlson Ohlson model Regulation of financial institutions Unión Europea Value relevance Europe Modelo de Ohlson Business model Financial entities European Union Entidades financieras M40 Modelo de negocio Importancia al valor M41 Ohlson model Value relevance Unión Europea
ISSN:	1138-4891, 1988-4672
Online Access:	Get full text
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