1,721,012 research outputs found
Il ruolo della governance nelle scelte di informativa volontaria sul web. Una analisi sulle società quotate italiane
No full textStarting from the theoretical assumptions of the agency theory, the paper analyzes the effects ofcorporate governance on the dissemination of financial information on-line (Internet FinancialReporting) in respect of Italian companies characterized by a high concentration of ownership. Thisaspect, in fact, impacts on the choices of governance and these, in turn, affect the level of voluntarydisclosure. The activities of Internet Financial Reporting are measured through a disclosure indexcalculated on the basis of the information (considering the form and content) in the Investor Relationssection. Corporate governance is observed in a wide size, intended to grasp issues related to ownershipstructure, and an internal dimension, in order to consider directly the characteristics of the Board ofDirectors. Results show a greater propensity for dissemination of financial information on the web inthose companies with a capital very fractionated and characterized by the presence of a higherpercentage of independent directors in the board and that have a separate leadership structure
Governance, board diversity and firm value
No full textThis paper investigates the relations between firm on board diversity and firm value on a sample of Italian Publicly listed firm. Specifically, we look at the composition of boards (as defined board size, Majority of independent directors, leadership structure) and at his diversity (defined as the percentage of women and directors of other, average age of the board, other board’s member appointment). We provide evidence that board diversity positively affect performance
Intellectual Capital Management in Local Public Utilities
No full textThe competitive advantage of companies is increasingly focused on Intellectual Capital (IC) and on its
management. Factors such as skills, innovation, stakeholders' relation, development and sharing of
knowledge have become key success factors. These aspects are important for Local Public Utilities.
These organizations produce goods and services operating in competitive markets in a utility function for
the local community using technological and organizational infrastrutture resources. In the past, in these
organizations, IC was critica1 to reach objectives such as to satisfy citizen needs. Local Public Utilities
focused their assets on the technical components of management including plant equipment, technical
expertise, professionalism, and quality contro1 and security systems. The introduction of the economic
efficiency logic and competitiveness led to a rethinking of the IC role. The production of public services
becomes competitive in the market according to logic of economic efficiency. The relationship with the
community begins to be formalized in "service contracts"; new management structures are introduced
and companies need to remunerate the capita1 invested. Consequently, companies must implement
strategic and organizational changes and focus on intangible assets as knowledge, skills and operational
mechanisms. In the new scenario IC becomes un important strategic t001 both in the company and in the
outside environment. Proper IC management can improve company value
Does board diversity affect firm performance? Evidence from the Italian Financial Sector
No full textThe aim of the study is to examine the effect of diversity in the
board of directors on the performance of the listed Italian financial institutions.
The sample is a data set of 177 firm-year observations covering 2011 to 2014.
The performance of the firm is measured by Tobin’s Q while board diversity is
analysed considering the percentage of female and foreign directors on the
board (or their conjoint presence as a proxy of overall demographic diversity)
and task-diversity is measured by board interlocking directorship and busy
directors. Findings suggest that female directors have no effect on firm
performance. Foreign directors and interlocking directorship have, instead, a
positive statistically significant relationship with performance while we find a
negative statistically significant relationship between busy directors and
performance. When we consider the overall demographic diversity on the board
we observe that it is positively and significantly related to the performance of
the financial firm
The intellectual capital management in the local public utility
No full textThe competitive advantage of companies is increasingly focused on Intellectual Capital and on its management. Factors such as skills, innovation, stakeholders’ relation, development and sharing of knowledge have become key factors’ success. All these aspects are, nowadays, very important for the Local Public Utilities. These organizations produce goods and services operating in competitive markets (and for the market) in a utility function (economic and social) for the local community (and services) using infrastructure resources (systems, network infrastructure), technological and organizational. The introduction of the logic of economic efficiency and competitiveness led to a rethinking of IC role. Consequently, companies have to implement strategic and organizational changes and focus on intangible assets as knowledge, skills and operational mechanisms. In the new scenario IC becomes an important strategic tool both in the company and in the outside environment. A proper IC management can improve the company’s value
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
Commento sub art. 47 Decreto Legislativo 25 luglio 1998, n. 286 (T.U. sulla disciplina dell'immigrazione)
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