1,721,000 research outputs found
NET EQUITY DESTINED FOR A BUSINESS: A comparative analysis and an economic evaluation
No full textQUADERNO MONOGRAFICO PUBBLICATO A CURA DEL DIPARTIMENTO DI SCIENZE ECONOMICO-AZIENDALI, GIURIDICHE, MERCEOLOGICHE E GEOGRAFICHE DELL'UNIVERSITA' DI FOGGI
Risk management and firm size: a survey of Italian private companies
No full textThis paper studies enterprise risk management (ERM) systems within private
firms, and examines how firm size influences risk settlement decisions inside
micro, small, medium and large unlisted corporations. This paper contributes to the
literature with an empirical analysis of whether private firms consider it worth
managing risk using formalized organization and procedures, even if this is not
imposed by any mandatory rule or by self-regulation. Submitting a questionnaire to
a sample of Italian unlisted companies, it is found that 67% of respondents have no
risk management department and only 10% are planning to create one. It seems
that formalized risk-management systems amongst private entities are not
widespread. It is likely that significant opportunities remain, especially for medium
and big organizations, to strengthen underlying processes for identifying and
assessing the key risks that the entity normally faces
Management accounting when an organization is facing default
No full textThe book studies the role of accounting and accountants during the crisis, with a specific focus on how management accounting may help to deal with organizational uncertainty.
After a brief introduction, the book is made up of four main parts:
Chapter 1 describes the role that management accounting can assume in dealing with uncertainty, and how such a role has gained respect over recent decades due to an extremely dynamic business environment.
Chapter 2 studies the issues management process and proposes a specific model to be adopted by organizations in order to avoid or mitigate financial distress, and eventually cope with a serious crisis threatening default. Such a model supports the need for continuous monitoring and planning activity by the management accounting function.
Chapter 3 focuses on the function covered by management accountants (i.e., internal auditors) and the instruments adopted in their strategic and operative control activity to deal with uncontrollable situational factors, i.e., uncertainty.
Chapter 4 offers a digression on enterprise risk management and its criticalities in times of crisis.
Finally, brief comments conclude the book
LE SCELTE CONTABILI Elementi definitori, studi teorici e ricerche empiriche
No full textIl volume esamina il concetto di scelta contabile e le modalità con cui essa è compiuta, mediante un lavoro di revisione, sistematizzazione e analisi della Letteratura esistente in campo internazionale e dei suoi risvolti in termini di valutazioni di investimento sul mercato dei capitali.
Partendo dal concetto di scelta contabile, si procede ad un’analisi degli studi di Ragioneria in materia, al fine di individuare le motivazioni che portano il manager a preferire l’adozione di un metodo contabile fra quelli disponibili. Si espongono gli studi che indagano il contenuto informativo del reddito d’esercizio per gli attori del mercato, partendo dai primi lavori degli anni Sessanta, premessa per lo sviluppo dell’approccio analitico e di quello empirico all’esame delle scelte contabili. I due modelli logici in questione cercano di individuare il contenuto informativo dei dati contabili per il mercato dei capitali, misurando in maniera corrispondente la discrezionalità adoperata dal manager nelle scelte contabili
I CONTROLLI SUI BILANCI INFRANNUALI
No full textQUADERNO MONOGRAFICO PUBBLICATO A CURA DEL DIPARTIMENTO DI SCENZE ECONOMICO-AZIENDALI, GIURIDICHE, MERCEOLOGICHE E GEOGRAFICHE DELL'UNIVERSITA' DEGLI STUDI DI FOGGI
Tax avoidance in government-owned firms: Evidence from Italy
No full textThis paper studies whether and why government-owned firms avoid taxation to a greater extent than private owners do. By considering a sample of Italian listed corporations between 2006 and 2011, it was found that government ownership had a systematically negative effect on corporate income’s effective tax rate, with a prevalence of tax-planning policies being focused on a long-term horizon. Managers of local government-owned firms pursue the goals of focusing on cost-minimizing policies, even to the detriment of national tax-revenue collection
EFFICIENZA E TRASPARENZA DELLA INFORMATIVA ESTERNA D’IMPRESA NELLA REDAZIONE DEI BILANCI INFRANNUALI
No full textIL CONTROLLO SULLA RELAZIONE SEMESTRALE: NORMATIVA, PRASSI E PROSPETTIVE EVOLUTIVE
No full textL'articolo analizza il tema dei controlli sulle relazioni infrannuali, evidenziandone normativa e prassi a livello nazionale e comunitario (IASs), oltre che studiando le differenze rispetto alle scelte adottate in ambito statunitense (FASs). Il lavoro sottolinea la necessità di contemperare le esigenze informative e la trasparenza dei bilanci con una tempistica rapida ed efficace nella pubblicazione del documento, ed i risvolti che tali scelte potenzialmente comportano in termini di scelte degli investitori nei mercati finanziari
Local government managing the destination. An evidence from an Italian tourism relevant area
Full text linkTax aggressiveness in family firms and the non-linear entrenchment effect
No full textThis article examines whether family firms are more tax aggressive than nonfamily firms when family involvement is greater. By testing our predictions on a panel of listed Italian firms, we find that the family status has a moderating non-linear effect on corporate tax aggressiveness, as too much family involvement (which is otherwise beneficial) causes the detrimental outcome of higher tax aggressiveness. As a novelty to the literature, we show that family involvement has a non-linear impact on tax aggressiveness in family firms, as concerns about a family versus minority conflict arise when the family is too entrenched
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