Financial Reporting Destined to External Third Parties as a Tool for Analysing Creditworthiness: Usefulness and Limitations. The Italian Case

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Maria Silvia Avi
Maria Silvia Avi

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The objective of our study was to evaluate, in a population of Togolese People Living With HIV(PLWHIV), the agreement between three scores derived from the general population namely the Framingham score, the Systematic Coronary Risk Evaluation (SCORE), the evaluation of the cardiovascular risk (CVR) according to the World Health Organization.
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Financial reporting to external third parties is the primary document based on which, at least in theory, a company’s creditworthiness should be assessed. Income, capital, financial and sustainability performance should be understood through a thorough analysis of the financial reporting and sustainability report data. Here, we will focus exclusively on Financial reporting. As we will see, Financial reporting intended for the outside world is characterised by an information gap that tends to preserve the company’s right to information and privacy. The main objective of Financial Reporting for External Purposes is to ensure that all Financial Reporting prepared by a nation’s companies is consistent in structure and thus comparable. The spread of IAS/IFRS makes it no longer a national but a supranational objective. The significant unsolvable problem is that such financial statements, precisely in order to guarantee the privacy of certain information of a strategic nature or the disclosure of which could be detrimental to company management, are characterised by a lack of information that prevents an indepth analysis of the situation with a global company.

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Maria Silvia Avi. 2026. \u201cFinancial Reporting Destined to External Third Parties as a Tool for Analysing Creditworthiness: Usefulness and Limitations. The Italian Case\u201d. Global Journal of Management and Business Research - A: Administration & Management GJMBR-A Volume 22 (GJMBR Volume 22 Issue A8): .

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Financial Insights.
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GJMBR Volume 22 Issue A8
Pg. 69- 106
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Crossref Journal DOI 10.17406/GJMBR

Print ISSN 0975-5853

e-ISSN 2249-4588

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GJMBR-A Classification: DDC Code: 332.63230973 LCC Code: HG3751.7
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v1.2

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November 22, 2022

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English

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Financial Reporting Destined to External Third Parties as a Tool for Analysing Creditworthiness: Usefulness and Limitations. The Italian Case

Maria Silvia Avi
Maria Silvia Avi

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