1,720,990 research outputs found
L’evoluzione del ruolo del CFO nell’impresa moderna, in NUOVE FRONTIERE DEL REPORTING AZIENDALE. La comunicazione agli stakeholders tra vincoli normativi e attese informative, a cura di Silvano Corbella, Luciano Marchi, Francesca Rossignoli. Franco Angeli, ISBN 9788891786876
No full textIntegrated reporting e informativa extra-contabile nelle aziende pubbliche e private: differenze o convergenze?
No full textIl lavoro si inserisce nel dibattito sul ruolo dell’informativa ex-tra-contabile con particolare riferimento agli aspetti di comunicazione esterna verso gli stakeholder. Nello specifico, l’articolo cerca di appro-fondire due aspetti riguardanti questo soggetto. Da una parte, si vogliono analizzare le differenze o le convergenze di approccio in materia fra aziende pubbliche e private, con uno sguardo sia alla letteratura naziona-le ed internazionale, sia all’analisi di due specifici casi studio. Dall’altra parte, si approfondisce in particolare lo strumento del bilancio integrato, o integrated reporting, sviluppatosi negli ultimi anni. Tale strumento sta emergendo in alcuni casi come in grado di superare taluni dei limiti mo-strati in altri contesti dall’informativa extra-contabile e, anche per questo motivo, si sta cominciando a diffondere sempre di più. Il lavoro, attraver-so lo studio della letteratura in materia e lo sviluppo dell’analisi di due casi studio di aziende che hanno adottato il bilancio integrato, cerca di analizzare come tale strumento possa supportare un più efficace flusso di comunicazione e di interazione con gli stakeholder esterni e prova ad evi-denziare le uniformità e le diversità di approccio nel contesto di un’azienda pubblica e di un’azienda privata
Il coinvolgimento della famiglia nel Consiglio di Amministrazione delle imprese familiari. La rilevanza dello stadio generazionale
No full textLo studio intende verificare la relazione tra coinvolgimento della famiglia nel Cda e performance delle imprese familiari, anche indagando se e come tale effetto possa variare lungo la distribuzione delle performance dell’impresa. Dopo aver delineato il quadro teorico di riferimento e le ipotesi che la ricerca intende testare (paragrafo 2), il lavoro presenta la metodologia impiegata nell’analisi (paragrafo 3). Vengono, quindi, illustrati i risultati (paragrafo 4), poi discussi unitamente ad alcune riflessioni conclusive che chiudono il lavoro (paragrafo 5)
Tendenze evolutive e criticità del reporting informativo nelle aziende pubbliche: configurazione e implementazione dell’Integrated Popular Reporting
No full textBeyond a definition of greenwashing: from different types to different impacts
No full textSince the mid-1960s, and the growth of the ecology movement, the phenomenon
of misleading environmental communication has been recognized
in corporate actions and strategies. It has been termed ‘eco-pornography’ by
former advertising executive Jerry Mander. The term greenwashing was coined in 1986 by biologist and environmental activist Jay Westerveld and starting from the discussion of the phenomenon by Greer and Bruno (1996), the number of studies on greenwashing has grown significantly (Laufer,2003). Considering only full-length, peer-reviewed articles from scholarly
journals from 1995 to 2014, 105 journal articles focused on this issue, and as of 2007 the number of articles began to increase rapidly (Lyon & Montgomery, 2015). Focusing on the main and more widely accepted meaning of greenwashing as ‘intentional misleading environmental communication’, and responding to some call for future research (Lyon & Montgomery, 2015; Siano et al., 2017), this paper aims to enrich greenwashing literature by developing a theoretical framework that blends elements of legitimacy theory (Suchman, 1995) and signalling theory (Connelly et al., 2011). In particular, we aim to identify the different areas of decision and application of the misleading communication
Exploring board human capital in the Italian context: The role of financial expertise and education for company performance
No full textLa Teoria D’impresa sottesa al “report integrato”: dialogo tra economisti e aziendalisti.
No full textIl tema dell’informazione esterna d’impresa è un tema classico dell’Economia Aziendale che in questo lavoro intendiamo rivisitare in un’ottica originale, mettendo in relazione la diversa teoria d’impresa che, secondo autorevole dottrina, è sottesa alle nuove modalità di reporting e la prospettiva della Feminist Economics. Più precisamente, ci prefiggiamo di verificare se la rivisitazione della teoria d’impresa possa soddisfare, almeno in parte, le critiche che la Feminist Economics muove alla teoria mainstream, in particolare riguardo agli effetti che l’assenza di valori legati all’universale femminile ha avuto nella definizione degli assunti dottrinali
Beyond a definition of greenwashing: from different types to different impacts
No full textSince the mid-1960s, and the growth of the ecology movement, the phenomenon of misleading environmental communication has been recognized in corporate actions and strategies. It has been termed ‘eco-pornography’ by former advertising executive Jerry Mander. The term greenwashing was coined in 1986 by biologist and environmental activist Jay Westerveld and starting from the discussion of the phenomenon by Greer and Bruno (1996), the number of studies on greenwashing has grown significantly (Laufer, 2003). Considering only full-length, peer-reviewed articles from scholarly journals from 1995 to 2014, 105 journal articles focused on this issue, and as of 2007 the number of articles began to increase rapidly (Lyon & Montgomery, 2015). Focusing on the main and more widely accepted meaning of greenwashing as ‘intentional misleading environmental communication’, and responding to some call for future research (Lyon & Montgomery, 2015; Siano et al., 2017), this paper aims to enrich greenwashing literature by developing a theoretical framework that blends elements of legitimacy theory (Suchman, 1995) and signalling theory (Connelly et al., 2011)
Determinants of cash flow classification under IAS 7: an analysis from a weak equity country
No full textAccounting standards generally require the separate reporting in financial statements of flows and obligations arising from the provision of finance to the firm from those arising from other activities, called operating. However, this distinction in financial reporting has been a source of interpretative doubts and different practices. International Financial Reporting Standards (IFRS) too concede that the definitional issues are not clear; IAS 7 - Cash flow statements allows firms to re-port cash flows from interest paid, interest received, dividends paid, and dividends received in the operating, investing, or financing section of the cash flow statement. The flexibility offered by IAS 7 allows man-agers, for instance, to improve the reported operating cash flow, by classifying interest paid as cash flow from financing operations. We analyze the cash flow statements of all the non-financial companies listed on the Italian stock market and reporting under IFRS. We expect that, for companies based in a country where the role of debt financing is relevant, classification choices can affect the cash flow presentation considerably. We find that 19.8% of the companies in our sample chose to classify interest paid as cash flows from financing activities. The average effect on the reported cash flow from operations is an in-crease of 37.19%. In order to assess the determinants of this manage-rial discretional choice, we check whether variables such as financial leverage, interest expenses, company size, and profitability, can ex-plain the classification choices made by the firms
- …
