Download or read book Politiche di bilancio e corporate governance written by Silvia Ferramosca and published by G Giappichelli Editore. This book was released on 2018-05-31 with total page 249 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Corporate governance e politiche di Earnings Management Aspetti teorici ed evidenze empiriche written by Stella Lippolis and published by FrancoAngeli. This book was released on 2016-08-30T00:00:00+02:00 with total page 155 pages. Available in PDF, EPUB and Kindle. Book excerpt: 365.1100

Download or read book Earnings management e politiche di bilancio written by Marco Sorrentino and published by Giapeto Editore Surl. This book was released on 2016-06-02 with total page 117 pages. Available in PDF, EPUB and Kindle. Book excerpt: La tematica dell’earnings management è oggi più che mai di estrema rilevanza in virtù dei noti scandali finanziari che hanno coinvolto aziende caratterizzate, fino a pochi attimi prima dell’esplosione della crisi, da una situazione economico-finanziaria apparentemente solida. In tale contesto, il lavoro cerca innanzitutto di illustrare il significato del concetto di accounting quality, mettendone in evidenza il ruolo svolto e l’importanza sempre maggiore che tale concetto negli ultimi anni sta rivestendo. Successivamente, si illustrano le principali politiche di earnings management rese possibili dalla inevitabile discrezionalità di cui gode chi redige un bilancio economico-patrimoniale, evidenziando la differenza tra quelle che restano comunque comprese nell’ambito della liceità e quelle che invece sfociano in vere e proprie frodi finanziarie. Grazie poi all’analisi delle ricerche empiriche disponibili in letteratura, il lavoro illustra i principali strumenti e metodi di misurazione dell’earnings quality, da quelli di tipo statistico a quelli basati sulle tradizionali tecniche dell’analisi di bilancio. Il lavoro termina con un’analisi del tema dell’assetto proprietario delle aziende e l’influenza da esso esercitata sulle pratiche di manipolazione dei risultati contabili, con l’obiettivo di verificare la situazione delle imprese italiane e gli effetti che la family ownership esercita sulla manipolazione dei risultati e sulla qualità delle informazioni riportate in bilancio.

Download or read book Le politiche di bilancio aziendali Metodi di ricerca e analisi delle determinanti written by Giulio Greco and published by FrancoAngeli. This book was released on 2015-08-27T00:00:00+02:00 with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt: 365.1111

Download or read book Accountability e governance nell era della comunicazione written by Carmela Di Guida and published by FrancoAngeli. This book was released on 2022-10-26T00:00:00+02:00 with total page 150 pages. Available in PDF, EPUB and Kindle. Book excerpt: 365.1277

Download or read book Corporate governance e politiche di earnings management written by Stella Lippolis and published by . This book was released on 2015-04 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Corporate governance e shareholder protection written by Luigi Lepore and published by FrancoAngeli. This book was released on 2018-01-09T00:00:00+01:00 with total page 254 pages. Available in PDF, EPUB and Kindle. Book excerpt: 365.1172

Download or read book Il problema della governance e gli assetti istituzionali d impresa e Book written by VINCI SABATO and published by G Giappichelli Editore. This book was released on 2022-05-20 with total page 224 pages. Available in PDF, EPUB and Kindle. Book excerpt: Il presente contributo sviluppa un’analisi sul problema della governance nella grande impresa societaria moderna e sugli assetti istituzionali preordinati a raggiungere un efficiente equilibrio tra i diversi centri d’interesse rilevanti per il suo sviluppo (proprietà, gestione e altri stakeholders). La prospettiva d’indagine adottata è quella della scienza dell’economia d’azienda, di derivazione zappiana, avendo allo stesso tempo quali riferimenti i più importanti studi della letteratura internazionale di management e corporate governance. Il lavoro comincia col definire il fenomeno della corporate governance, analizzandone le ragioni genetiche alla luce della fondamentale scissione che si realizza all’interno della grande impresa societaria tra titolari dei diritti di proprietà e sfera amministrativo-gestionale (cfr. Capitolo Primo). In seguito il lavoro offre un quadro sulle principali teorie alla luce delle quali è possibile interpretare detta scissione, così come le conseguenze che da essa derivano in termini di assetti d’impresa (cfr. Capitolo Secondo). Vengono così illustrate: l’agency theory, che pone al centro il tema del control of managers; la stewardship theory, che pone al centro il tema del managerial empowerment; la stakeholder theory, basata sull’assunzione di consapevolezza circa la rilevanza di un terzo centro d’interessi per l’impresa (che si aggiunge ai due classici di proprietà e gestione) costituito dagli altri stakeholders; la resource dependence theory, che offre una chiave interpretativa sul rapporto potere-dipendenza tra l’impresa e il proprio ambiente esterno, da cui possono derivare scelte di governance. Il capitolo successivo (cfr. Capitolo Terzo) analizza i fondamentali modelli internazionali di corporate governance – il monistico, il dualistico orizzontale (o modello tradizionale italiano-latino) e il dualistico verticale (o modello renano) – in stretto rapporto con il sistema economico all’interno del quale essi trovano il proprio baricentro istituzionale e culturale (outsider system e insider system). Il lavoro si conclude (cfr. Conclusioni) tracciando un quadro riepilogativo che consente di evidenziare come ogni modello di corporate governance, definito nella parte hard dalle istituzioni formali di ciascun ordinamento economico-sociale, debba in realtà essere correttamente interpretato tenendo conto anche delle peculiari istituzioni informali. Le caratteristiche durevoli generali di ogni contesto (il sistema politico, il sistema finanziario, il modello di sviluppo delle risorse umane, le norme e i valori che influenzano le identità collettive) condizionano infatti la conformazione delle imprese e i loro processi di governance, contribuendo a plasmarne lo sviluppo in ragione del peculiare assetto d’interessi a cui risultano orientate.

Download or read book Creazione di valore corporate governance e informativa societaria written by Piero Mella and published by Giuffrè Editore. This book was released on 2007 with total page 924 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Evolution of Corporate Disclosure written by Alessandro Ghio and published by Springer Nature. This book was released on 2020-04-02 with total page 183 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a critical analysis of the evolution of corporate disclosure. Building upon prior academic literature, it assesses the most important changes in mandatory corporate disclosure, the growing relevance of social and environmental disclosure, and revolutionary new forms of corporate communication, in particular social media. It also includes empirical analyses that shed further light on the impact of voluntary communication, i.e. social and environmental reporting and corporate social media communication, on managerial and investment decisions. Lastly, it discusses new directions for accounting and corporate governance research on the theoretical and empirical challenges of corporate disclosure. Offering a wealth of relevant and timely advice, the book will help regulators design policies that allow businesses to overcome current and emerging economic, social, and technological challenges.

Download or read book Corporate governance e bilanci d impresa nella prospettiva della riforma written by Marco Lacchini and published by . This book was released on 2002 with total page 191 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Improving Business Reporting written by Giovanni Frattini and published by Giuffrè Editore. This book was released on 2007 with total page 846 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Fostering Sustainability in Corporate Governance written by Salvatore Principale and published by Springer Nature. This book was released on 2023-05-11 with total page 87 pages. Available in PDF, EPUB and Kindle. Book excerpt: The effects of climate change on the one hand, and government promises to achieve sustainable development on the other, are only two examples of the factors driving businesses to incorporate sustainability into their business strategies. International organizations and researchers alike contend that incorporating sustainability into business is only feasible when governance also considers environmental, social and governance (ESG) issues. Therefore, corporate governance is attracting more and more attention from investors and various stakeholders. On 23 February 2022, the European Commission adopted a proposal for a Directive on corporate sustainability due diligence. The aim of this Directive is to foster sustainable and responsible corporate behaviour and to anchor human rights and environmental considerations in companies’ operations and corporate governance. Drawing on the theoretical framework of corporate governance and an analysis of the latest and most important literature on corporate governance and sustainability, this book offers essential insights, particularly in light of the Sustainable Corporate Governance Directive and Due Diligence Directive.

Download or read book Accounting Choices in Family Firms written by Silvia Ferramosca and published by Springer. This book was released on 2018-03-13 with total page 276 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a critical analysis of the current state of knowledge on the relationship between family firms and a wide range of accounting choices, including earnings management, accounting conservatism, and financial and non-financial disclosure. In examining the choices made in family firms, the authors explore and elucidate the relevance of agency, socioemotional wealth, stewardship, and resource-based theories. Readers will also find close consideration of the impacts of a country’s culture and societal values on accounting choices. In particular, further evidence is provided on the impact of different cultures on accounting conservatism in family businesses. Finally, avenues for future accounting research on family firms are discussed, highlighting theoretical and empirical challenges. In addition to offering a revealing analysis of the influence of ownership types and cultures on accounting choices within family firms, the book identifies significant practical implications for the management of family firms and policy implications for regulators and standard setters.

Download or read book Current Global Practices of Corporate Social Responsibility written by Samuel O. Idowu and published by Springer Nature. This book was released on 2021-07-07 with total page 891 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book addresses the status quo of Corporate Social Responsibility practices and their development since 2008. How have things changed in the practice of CSR? What new opportunities and challenges have arisen? The book reports on an international set of cases and case studies on how CSR is practiced at business and organizations in various countries. It analyzes country-specific and industry-specific issues, as well as general global issues in connection with the United Nations’ Sustainable Development Goals. The contributions gathered here provide comprehensive information on CSR for both practitioners and researchers around the globe.

Download or read book Creative Accounting Fraud and International Accounting Scandals written by Michael J. Jones and published by John Wiley & Sons. This book was released on 2011-11-01 with total page 581 pages. Available in PDF, EPUB and Kindle. Book excerpt: Business scandals are always with us from the South Sea Bubble to Enron and Parmalat. As accounting forms a central element of any business success or failure, the role of accounting is crucial in understanding business scandals. This book aims to explore the role of accounting, particularly creative accounting and fraud, in business scandals. The book is divided into three parts. In Part A the background and context of creative accounting and fraud is explored. Part B looks at a series of international accounting scandals and Part C draws some themes and implications from the country studies.

Download or read book Corporate Sustainability written by Paolo Tenuta and published by Springer Nature. This book was released on 2022-09-26 with total page 92 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book introduces readers to the main types of corporate sustainability practices. The first section examines both the ratings provided by international agencies and the various ESG (Environmental, Social and Government) indexes existing at 2021. In turn, the second part empirically investigates the relationship between the level of corporate sustainability and corporate financial performance among the large companies listed on the Milan Exchange FTSE-MIB 40 index for 2015-2019. The book offers a comprehensive overview of current sustainability concepts and practices and illustrates how various companies are seeking to integrate them in their competitive strategy. Further, it fills a gap in the extant literature by analysing the origins, historical evolution and structure of the main rating agencies and ESG indexes. In addition, the empirical analysis of corporate sustainability’s impact on companies’ financial performance reveals the importance of collegial leadership – a commonly found feature of Italian family businesses that has not been considered in previous studies – as a moderating factor for reconciling sustainability initiatives and performance at family-run firms.