Debt covenants disclosure in Italian listed companies: an empirical analysis of the impact of IAS amendments
Marzocchi, Lorenzo (A.A. 2024/2025) Debt covenants disclosure in Italian listed companies: an empirical analysis of the impact of IAS amendments. Tesi di Laurea in Financial statement analysis, Luiss Guido Carli, relatore Saverio Bozzolan, pp. 83. [Master's Degree Thesis]
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Abstract/Index
Theoretical and regulatory framework. Introduction to accounting standards. IAS 1–presentation of financial statements. Amendments to IAS 1 (2020). Feedback and enquiries about amendments. Amendments to IAS 1 (2022). New disclosure requirements. IFRS 7–financial instruments: disclosures. European common enforcement priorities for 2024 corporate reporting. Debt covenants: definitions and implications. Research methods and data sample. Purpose and structure of the empirical analysis. Sample and data collection. Disclosure index. Disclosure items and scoring system. Main findings and considerations. Content analysis of significant disclosure changes.
References
Bibliografia: pp. 77-82.
| Thesis Type: | Master's Degree Thesis |
|---|---|
| Institution: | Luiss Guido Carli |
| Degree Program: | Master's Degree Programs > Master's Degree program in Corporate Finance, English language (LM-77) |
| Chair: | Financial statement analysis |
| Thesis Supervisor: | Bozzolan, Saverio |
| Thesis Co-Supervisor: | Magnanelli, Barbara Sveva |
| Academic Year: | 2024/2025 |
| Session: | Summer |
| Deposited by: | Alessandro Perfetti |
| Date Deposited: | 31 Oct 2025 13:13 |
| Last Modified: | 31 Oct 2025 13:13 |
| URI: | https://tesi.luiss.it/id/eprint/43603 |
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