The usefulness of the business model disclosure for investors’ judgements in financial entities. A European study

摘要: Abstract The business model concept is a common topic investigated in different fields of research. To participate to the debate around such accounting field, objective this paper showing whether and how voluntary disclosure non-mandatory IASB (2010) macro-components, that we consider key elements financial entities, increases value relevance amounts. Analyzing sample 124 European entities over period 2010–2013, shows amounts provide wide their higher than one limited model. These findings not only shed lights about importance disclosing information relating improve usefulness for investors’ strategies, but also have implication regulators standard setters from results could learn opportunity make compulsory all IAS/IFRS compliant entities.