Analisi delle Performance ed External Reporting: Bilanci e Dati Aziendali On-Line in Italia

The voluntary disclosure of company\u2019s private information is increasingly at the center of the attention of managers. This tendency has also been analyzed by several accounting organizations - AICPA1, FASB2, IASC3 and also SEC4 - which have recently developed several documents on the subject. This paper examines the strategic value of the voluntary communication, presents the main differences that still exist between the practices of public disclosure in the U.S. and Europe, explains the process that has led the accounting organizations to issue official recommendations and, finally provides suggestions for the voluntary release of performance evaluation measures