1,720,966 research outputs found
The determinants of Integrated Report quality: Evidences from an empirical analysis, in Sustainability Accounting, Management Control and Reporting
No full textThe Integrated Report (IR) has recently emerged as a tool for firms to communicate to investors how they create value over time in a sustainable manner for the benefit of relevant stakeholders. However, due to its recent appearance, IR quality is still unsatisfactory, and its determinants have not been thoroughly investigated. Drawing from different theories, the paper identifies and then tests some possible determinants of IR quality on a sample of 220 integrated reports issued by 55 companies in four years (2013- 2016). The empirical analysis shows that IR quality is positively associated with the entity being established in Europe and with the assurance score. On the other hand, contrary to expectations, IR quality is negatively associated with leverage, and profitability, measured both with ROE and ROA. Firm size, industry type and to be located in a country where IR is mandatory are not significant determinants of IR quality
Cap.6 - I fattori di crisi dei controlli nelle aziende di credito
No full textIl lavoro ha l’obiettivo di evidenziare i risultati di una ricerca avente ad oggetto i sistemi di controllo nelle banche, con segnato riferimento alle casistiche del suo fallimento e alle possibili cause ad esso relative, anche alla luce dell’evoluzione dell’operatività degli intermediari e delle variazioni nella struttura dei sistemi finanziari. In particolare, si delineano le attività di controllo tipiche del settore del credito declinando un modello di sistema di controlli per le banche e riportando, contestualmente, le evidenze emerse nell’esperienza di vigilanza e nella letteratura sul tema della crisi dei controlli nel settore oggetto di indagine. Sono poi presentate le risultanze della somministrazione di un questionario ad alcuni componenti di organi di controllo e gli elementi qualificanti emersi in alcune interviste di taglio qualitativo condotte ad attori chiave del controllo nelle banche italiane. L’analisi dei questionari somministrati e delle interviste condotte risulta utile per fornire spunti circa i punti di forza e di debolezza e le possibili azioni di miglioramento dei sistemi di controllo in concreto implementati dalle banche italiane
The Determinants of Integrated Report Quality: Evidences from an Empirical Analysis
No full textThe Integrated Report (IR) has recently emerged as a tool for firms to communicate to investors how they create value over time in a sustainable manner for the benefit of relevant stakeholders. However, due to its recent appearance, IR quality is still unsatisfactory, and its determinants have not been thoroughly investigated. Drawing from different theories, the chapter identifies and then tests some possible determinants of IR quality on a sample of 220 integrated reports issued by 55 companies in 4 years (2013–2016). The empirical analysis shows that IR quality is positively associated with the entity being established in Europe and with the assurance score. On the other hand, contrary to expectations, IR quality is negatively associated with leverage, and profitability, measured both with ROE and ROA. Firm size, industry type and to be located in a country where IR is mandatory are not significant determinants of IR quality
Emerging practices in impairment test after First Time Adoption of IAS/IFRS by Italian listed companies
No full text
Gli amministratori indipendenti: alcuni spunti per un possibile miglioramento
No full textIl presente lavoro contribuisce all’approfondimento di uno dei temi centrali del dibattito in materia di corporate governance – i.e., il ruolo degli amministratori indipendenti all’interno del sistema dei controlli aziendali – adottando una prospettiva sia giuridica, sia economico-aziendale.
Dopo il necessario inquadramento normativo, infatti, il tema viene esaminato, in primis, alla luce della letteratura e delle best practice in materia di controllo e, successivamente, alla luce delle evidenze empiriche riscontrate nel panorama delle società quotate alla Borsa Valori di Milano, fornendo – in conclusione – alcuni spunti di riflessione sulla definizione di indipendenza e sul ruolo degli amministratori indipendenti all’interno dei Consigli di Amministrazione e nel più ampio sistema dei controlli aziendali
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Full text link“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
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