Martino, Ilaria (2025) Unveiling materiality in accounting. Evidence from financial and non-financial perspectives. [Tesi di dottorato]
![[thumbnail of martino_ilaria_37.pdf]](https://www.fedoa.unina.it/style/images/fileicons/other.png "martino_ilaria_37.pdf") |
Documento PDF
martino_ilaria_37.pdf Visibile a [TBR] Amministratori dell'archivio Download (2MB) | Richiedi una copia |
| Tipologia del documento: | Tesi di dottorato |
|---|---|
| Lingua: | English |
| Titolo: | Unveiling materiality in accounting. Evidence from financial and non-financial perspectives. |
| Autori: | Autore Email Martino, Ilaria ilaria.martino@unina.it |
| Data: | 12 Marzo 2025 |
| Numero di pagine: | 122 |
| Istituzione: | Università degli Studi di Napoli Federico II |
| Dipartimento: | Economia, Management e Istituzioni |
| Dottorato: | Management |
| Ciclo di dottorato: | 37 |
| Coordinatore del Corso di dottorato: | nome email Mele, Cristina crimele@unina.it |
| Tutor: | nome email Allini, Alessandra [non definito] |
| Data: | 12 Marzo 2025 |
| Numero di pagine: | 122 |
| Parole chiave: | financial reporting; materiality; managers; experiment; ESG |
| Settori scientifico-disciplinari del MIUR: | Area 13 - Scienze economiche e statistiche > SECS-P/07 - Economia aziendale |
| Informazioni aggiuntive: | la sottoscritta Ilaria Martino conferma di appartenere al 37 (XXXVII) ciclo di dottorato di ricerca in management |
| Depositato il: | 14 Mar 2025 15:18 |
| Ultima modifica: | 12 Ago 2026 05:38 |
| URI: | https://www.fedoa.unina.it/id/eprint/16620 |
Abstract
the absence of both a unique definition and a standardized approach to materiality hampers its effective application, leaving room for subjective and potentially inconsistent interpretations. Building on these gaps, this doctoral thesis aligns with this line of research, aiming to shed light on managerial practices related to the application of the concept of materiality. Specifically, the manuscript seeks to explore how materiality is understood and implemented in practice by managers for the preparation of both financial and non-financial reporting. Furthermore, it intends to identify potential determinants that influence the degree of accuracy and consistency in its application, ultimately contributing to a more structured and informed approach to materiality in managerial decision-making.
Downloads
Downloads per month over past year
Actions (login required)
 |
Modifica documento |
