In the recent years the role of public utility companies has acquired increasing relevance on account of the growing awareness of the importance of such services in the social and economic development of Italy, and on the quality demands and value for money by an ever more discerning public (which has brought under scrutiny the methods of traditional service providers, no longer seen as able to respond eficiently to the changing and diversiied needs of society), the need to conform to EU directives and the effects of liberalization and from an internal perspective the industrial and institutional reorganization of the sector. After a description of the theoretical background, the work goes on to analyze disclosure on internet sites of the public utilities listed on the Italian Stock Exchange. Given the fundamental role played by these companies, the paper investigates the levels of total and partial disclosure and identiies the successful elements as well as those areas where improvements could be made.
Recent empirical analysis on the disclosure of public utilities listed
RIJA, Maurizio
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2017-01-01
Abstract
In the recent years the role of public utility companies has acquired increasing relevance on account of the growing awareness of the importance of such services in the social and economic development of Italy, and on the quality demands and value for money by an ever more discerning public (which has brought under scrutiny the methods of traditional service providers, no longer seen as able to respond eficiently to the changing and diversiied needs of society), the need to conform to EU directives and the effects of liberalization and from an internal perspective the industrial and institutional reorganization of the sector. After a description of the theoretical background, the work goes on to analyze disclosure on internet sites of the public utilities listed on the Italian Stock Exchange. Given the fundamental role played by these companies, the paper investigates the levels of total and partial disclosure and identiies the successful elements as well as those areas where improvements could be made.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.