This paper investigates the Italian firms＇ disclosure in response to the new guidance on the management commentary （MC） contained in the International Financial Reporting Standard （IFRS） practice statement issued...This paper investigates the Italian firms＇ disclosure in response to the new guidance on the management commentary （MC） contained in the International Financial Reporting Standard （IFRS） practice statement issued by International Accounting Standards Board （IASB） in 2010. The study is organized as follows. After reviewing the relevant literature on financial disclosure and MC, this paper examines the content of the Italian management＇s report-----known as ＂Relazione sulla Gestione＂ and that of the recent IASB＇s IFRS practice statement. Hence, it applies a self-constructed disclosure index and a multiple correspondence analysis （MCA） on MC of a sample of 66 Italian non-financial listed firms. The results show that the level of disclosures provided by the Italian listed firms does not seem to be affected by the IASB＇s guidelines. However, the survey highlights large differences in the level and type of disclosure provided in MC among the sectors and firms. This paper aims to contribute to the financial reporting debate by understanding the IASB＇s guidelines and their impacts on the voluntary disclosure practices of Italian listed firms.展开更多
增益(Gain)校正有助于消除MC-ICP-MS不同高阻放大器之间的阻值差异,进而提高同位素分析的精度和准确度,但有关Gain的偏移和校正频率对同位素测试的影响和作用原理还缺乏系统认识。本研究结合本实验室Neptune Plus MC-ICP-MS的Gain校正数...增益(Gain)校正有助于消除MC-ICP-MS不同高阻放大器之间的阻值差异,进而提高同位素分析的精度和准确度,但有关Gain的偏移和校正频率对同位素测试的影响和作用原理还缺乏系统认识。本研究结合本实验室Neptune Plus MC-ICP-MS的Gain校正数据,以实际测试的汞同位素数据为例,评估了放大器Gain校正系数偏移对同位素测试的影响。结果显示,当测试标样和样品的校正系数偏移幅度一致时,汞同位素测试结果基本无变化;当偏移幅度存在明显差异且单一放大器校正系数的相对偏移幅度超过–0.070‰~0.058‰时,汞同位素的测试结果大于分析误差。Gain校正系数单日的相对变化幅度(–0.028‰~0.028‰)可保证汞同位素测试结果小于分析误差,但长期的偏移却会导致汞同位素变化远超分析误差。此外,仪器的硬件、温度和真空度等也是Gain校正系数变化的重要影响因素,因此建议定期维护仪器,并每日进行Gain校正,以保证测试结果的稳定和准确。展开更多
文摘This paper investigates the Italian firms＇ disclosure in response to the new guidance on the management commentary （MC） contained in the International Financial Reporting Standard （IFRS） practice statement issued by International Accounting Standards Board （IASB） in 2010. The study is organized as follows. After reviewing the relevant literature on financial disclosure and MC, this paper examines the content of the Italian management＇s report-----known as ＂Relazione sulla Gestione＂ and that of the recent IASB＇s IFRS practice statement. Hence, it applies a self-constructed disclosure index and a multiple correspondence analysis （MCA） on MC of a sample of 66 Italian non-financial listed firms. The results show that the level of disclosures provided by the Italian listed firms does not seem to be affected by the IASB＇s guidelines. However, the survey highlights large differences in the level and type of disclosure provided in MC among the sectors and firms. This paper aims to contribute to the financial reporting debate by understanding the IASB＇s guidelines and their impacts on the voluntary disclosure practices of Italian listed firms.
文摘增益(Gain)校正有助于消除MC-ICP-MS不同高阻放大器之间的阻值差异,进而提高同位素分析的精度和准确度,但有关Gain的偏移和校正频率对同位素测试的影响和作用原理还缺乏系统认识。本研究结合本实验室Neptune Plus MC-ICP-MS的Gain校正数据,以实际测试的汞同位素数据为例,评估了放大器Gain校正系数偏移对同位素测试的影响。结果显示,当测试标样和样品的校正系数偏移幅度一致时,汞同位素测试结果基本无变化;当偏移幅度存在明显差异且单一放大器校正系数的相对偏移幅度超过–0.070‰~0.058‰时,汞同位素的测试结果大于分析误差。Gain校正系数单日的相对变化幅度(–0.028‰~0.028‰)可保证汞同位素测试结果小于分析误差,但长期的偏移却会导致汞同位素变化远超分析误差。此外,仪器的硬件、温度和真空度等也是Gain校正系数变化的重要影响因素,因此建议定期维护仪器,并每日进行Gain校正,以保证测试结果的稳定和准确。
