Read Books Online and Download eBooks, EPub, PDF, Mobi, Kindle, Text Full Free.
Download Financial Statement Analysis Of Italian Companies full books in PDF, epub, and Kindle. Read online Financial Statement Analysis Of Italian Companies ebook anywhere anytime directly on your device. Fast Download speed and no annoying ads. We cannot guarantee that every ebooks is available!
Author : Moshe Hagigi
Publisher :
ISBN 13 :
Total Pages : 52 pages
Book Rating : 4.3/5 ( download)
Download or read book Financial Statement Analysis of Italian Companies written by Moshe Hagigi and published by . This book was released on 1989 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Elisa Raoli
Publisher : Springer Nature
ISBN 13 : 3030716333
Total Pages : 130 pages
Book Rating : 4.0/5 (37 download)
Download or read book IFRS 16 and Corporate Financial Performance in Italy written by Elisa Raoli and published by Springer Nature. This book was released on 2021-04-27 with total page 130 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents an empirical analysis on how the new lease accounting model of IFRS 16 affects financial statements and performance of Italian companies. It discusses the theoretical framework of the off-balance sheet financing with a particular focus on the off-balance sheet lease contracts. Previous research provided controversial results about the potential impacts on the companies’ financial statement and performance deriving from leases capitalization. The application of different methodological approaches based on estimation of the expected effects resulted in inconclusive results. This book aims to measure the real impacts deriving from the post-implementation of the new lease accounting standard (IFRS 16) on companies’ financial statements, economic and financial performance, on market reactions and on financial statement’ users.
Author : Elisa Raoli
Publisher :
ISBN 13 : 9783030716349
Total Pages : 0 pages
Book Rating : 4.7/5 (163 download)
Download or read book IFRS 16 and Corporate Financial Performance in Italy: Lease accounting framework and the development of international Accounting standards written by Elisa Raoli and published by . This book was released on 2021 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents an empirical analysis on how the new lease accounting model of IFRS 16 affects financial statements and performance of Italian companies. It discusses the theoretical framework of the off-balance sheet financing with a particular focus on the off-balance sheet lease contracts. Previous research provided controversial results about the potential impacts on the companies' financial statement and performance deriving from leases capitalization. The application of different methodological approaches based on estimation of the expected effects resulted in inconclusive results. This book aims to measure the real impacts deriving from the post-implementation of the new lease accounting standard (IFRS 16) on companies' financial statements, economic and financial performance, on market reactions and on financial statement' users. .
Author : Matteo Pozzoli
Publisher : Springer
ISBN 13 : 3319673556
Total Pages : 55 pages
Book Rating : 4.3/5 (196 download)
Download or read book Corporate Financial Distress written by Matteo Pozzoli and published by Springer. This book was released on 2017-09-11 with total page 55 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explores methods and techniques to predict and eventually prevent financial distress in corporations. It analyzes the effects of the global financial crisis on Italian manufacturing companies and, more specifically, whether the crisis has increased the number of firms that are likely to fail. In the first chapter, the authors widely discuss the Corporate Financial Distress as well as the process and costs incurred. The second chapter is based on a review of the most used statistical models, splitting them into accounting-based and market-based models. The following chapter is dedicated to the methodology and the empirical analysis on Italian manufacturing companies from different industries. The last chapter presents practical evidence from Italian manufacturing companies during the recent financial crisis.
Author : Andrea Fradeani
Publisher :
ISBN 13 :
Total Pages : 31 pages
Book Rating : 4.:/5 (13 download)
Download or read book Financial Reporting in XBRL written by Andrea Fradeani and published by . This book was released on 2017 with total page 31 pages. Available in PDF, EPUB and Kindle. Book excerpt: The new taxonomy 2014-11-17 mandates Italian unlisted companies to codify in XBRL also the notes to the financial statements. Building on previous literature, the aim of this study is to analyze the impact of mandatory XBRL extension to the financial statements notes on financial reporting quality of the Italian unlisted companies. We focus our analysis on the taxonomy usage and the customizations made by the filers. Our data represents the very first sample of Italian financial statements filed in fully XBRL format. Despite the significant changes affecting the process of financial statement preparation, we find that Italian unlisted companies have accepted and acknowledged the potential benefits and limits of the new taxonomy. When dividing the notes section between textual blocks and tables, we find a clear preference for the filers to use textual blocks for both, standard and abbreviated financial statements. Overall, we find that filers of both financial statement types use extensively the customizations offered by the taxonomy. Moreover, for the filers of abbreviated financial statements, we show that they tend to use not only more table customizations but also tables that are proper for the standard financial statements, thus offering higher voluntary disclosure.
Author : BINI LAURA
Publisher : Giappichelli
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.2/5 (211 download)
Download or read book Business Administration and Accounting written by BINI LAURA and published by Giappichelli. This book was released on 2023-10-17 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: I’m proud to present here the First Edition of the book entitled "Business Administration and Accounting" (on the heels of a preliminary version entitled "Lessons in business administration and accounting" edited in the year 2022) that represents a first effort to create a reference text in English containing the traditional concepts of Italian “Economia Aziendale” (Business Management), together with the foundations of the principles underlying accounting and the representation of values inside the financial statements in Italy. The book is divided into 16 Chapters written by professors of Business Management in the Italian Universities, and is mainly addressed to students of the Bachelor and Master degree courses in Economics Sciences held in English. This is a first edition, which collects didactic and research material with the aim of spreading the tradition of Italian Business Management and Accounting studies on the international scenario. In the first part of the book, in particular, the theoretical assumptions underlying the development of the studies carried out by “Maestri” (Masters) of Business Management in Italy are explored. In particular, after analyzing the definitional aspects of the Business Management science in organizations and firms, the business context of the companies is analyzed, as well as the Business strategy and the value creation. The concepts underlying the Italian studies on corporate governance and institutional structures, corporate organizations and business combinations, as well as internal control systems and management accounting aspects are also presented. The second part of the book analyzes the rules for preparing the financial statement according to the Italian accounting rules and principles. The framework for the analysis of the financial performance of corporate operations is initially described, as well as the strategic role of sustainability reports in representing non-financial information. After having dealt with the principles and assumptions of financial statements, structure and content of the Italian financial statements are described. After this analysis of the accounting system and the structure of the Italian financial statements, separate and consolidated ones, each single item is examined in depth, such as tangible and intangible assets, inventories, equity investments, receivables, payables and debt securities, derivatives and accounting for income taxes. Finally, some insights are made to the financial statement analysis, useful for the decision-making purposes of the stakeholders.
Author : Carmine Garzia
Publisher : EGEA spa
ISBN 13 : 882388490X
Total Pages : 120 pages
Book Rating : 4.8/5 (238 download)
Download or read book The resilience of Italian food companies written by Carmine Garzia and published by EGEA spa. This book was released on 2022-07-26T00:00:00+02:00 with total page 120 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Food Industry Monitor (FIM) is an observatory created by the University of Ga¬stronomic Sciences in Pollenzo, Italy, that analyses the performance and strategic choi¬ces of a sample of over 850 Italian companies belonging to 15 sectors of the food and beverage industry with an aggregate turnover of around 66 billion euros, representing about 71% of companies in the industry. The observatory takes stock of the pandemic and post-pandemic state of the industry through a series of analyses aimed at understanding the current and future performan¬ce of companies, the evolution of business models between innovation and tradition, the impact of health trends, and the dynamics of the wine sector.
Author : BINI LAURA
Publisher : G Giappichelli Editore
ISBN 13 : 8892144197
Total Pages : 401 pages
Book Rating : 4.8/5 (921 download)
Download or read book Lessons of Business Administration and Accounting written by BINI LAURA and published by G Giappichelli Editore. This book was released on 2022-10-12 with total page 401 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Valerio Brescia
Publisher : FrancoAngeli
ISBN 13 : 8891785873
Total Pages : 161 pages
Book Rating : 4.8/5 (917 download)
Download or read book The popular financial reporting: new accounting tool for Italian municipalities written by Valerio Brescia and published by FrancoAngeli. This book was released on 2019-02-12T00:00:00+01:00 with total page 161 pages. Available in PDF, EPUB and Kindle. Book excerpt: 365.1209
Author : Carmelo Intrisano
Publisher :
ISBN 13 :
Total Pages : 12 pages
Book Rating : 4.:/5 (13 download)
Download or read book The Financial Structure of Italian Companies written by Carmelo Intrisano and published by . This book was released on 2014 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt: The choice of capital structure by firms is a recurring topic of corporate finance and evolving on a theoretical and empirical level. On a theoretical level, scholars propose variations to the models by removing the theoretical hypothesis or expanding variables considered, likewise, on an empirical level, researchers provide survey, which contributions aimed at increasing the understanding of the phenomenon as a whole, considering the possible events in the variety and variability of firms. In particular, one of the most debated topics in the literature regards the existence or absence of relationship between the choices of financial structure and firm value, or the determination of an optimal leverage for the value. Therefore, the attention of researchers has focused on the identification of relationship between debt and equity that maximizes firm's performance and meet shareholders' expectations in terms of return on capital employed for the same risk. Hence, the aim of this paper is to provide another piece to the cognitive complexity of the phenomenon, focusing the research on Italian firms, given the importance of leverage in the financial structure of Italian firms. The methodology used is based on the analysis conducted using the Mediobanca database aggregated sector by sector to identify the main determinants of financial structure. The conclusion is that it is not possible to say with certainty which financial structure theory better represents the behavior of Italian firms concerning financial structure.
Author : Giovanni Frattini
Publisher : Giuffrè Editore
ISBN 13 : 8814135800
Total Pages : 846 pages
Book Rating : 4.8/5 (141 download)
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:
Author : Francesco De Luca
Publisher : Emerald Group Publishing
ISBN 13 : 1839825065
Total Pages : 104 pages
Book Rating : 4.8/5 (398 download)
Download or read book Mandatory and Discretional Non-financial Disclosure After the European Directive 2014/95/EU written by Francesco De Luca and published by Emerald Group Publishing. This book was released on 2020-06-04 with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt: The aim of the EU Directive 2014/95/EU, requiring the mandatory disclosure of non-financial information (NFI) by large undertakings and groups, is to rebuild trust with stakeholders. This book aims to summarize the relevant literature about company information with particular reference to the voluntary vis a vis mandatory NFI.
Author : Pier Luigi Marchini
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (137 download)
Download or read book A Comparative Analysis Between Fair Value and the Concept of Economic Value in Italian Accounting Literature written by Pier Luigi Marchini and published by . This book was released on 2010 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The aim of this paper is to study the elements characterizing fair value, which represents one of the most significant criterion that will impact on financial statements of Italian companies due to the adoption of International Accounting Standards/International Financial Reporting Standards (IAS/IFRS) by European enterprises, and to allow a comparative surveying with the concept of economic value, as it was defined in the Italian accounting literature, in connection with the possibility to find similar aspects, but substantial differences, too. The study also analyzes, on the basis of empirical evidences founded out by a defined sample of companies listed in Stock Exchanges, the critical aspects of the accounting representation based on the adoption of the criteria above mentioned. This is especially relevant, nowadays, because of the recent project by International Accounting Standards Board (IASB) to promote these forms of representation, in particular the one called comprehensive income, with the aim of representing all the income components produced by enterprises, either realized and to be realized, as an instrument that will be able to make companies' financial communication and disclosure more complete, as a fundamental element of corporate accountability.
Author : Bruno Buchetti
Publisher : Springer Nature
ISBN 13 : 3030562395
Total Pages : 146 pages
Book Rating : 4.0/5 (35 download)
Download or read book Corporate Governance and Firm Value in Italy written by Bruno Buchetti and published by Springer Nature. This book was released on 2021-01-04 with total page 146 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book expands on the literature on the characteristics of management boards by especially focusing on family-listed and family-controlled companies, as they are ideal for studying board heterogeneity. It uses specific multidimensional indices and in-depth econometric analysis to introduce new variables, such as international experience, that represent a source of competitive advantage for firms in today’s globalized world. In addition, by examining the heterogeneity ratio and the representation of independent and family directors, the book demonstrates how family-controlled firms use independent directors to import their heterogeneous expertise. The book makes a threefold contribution: for regulators, it offers suggestions on improving the quality of reporting in family-controlled firms; for researchers, it demonstrates the importance of including directors’ characteristics apart from the firm-specific factors in their analyses; and for practitioners, it shows that selecting directors with specific characteristics can have a substantial impact on firms’ performance.
Author : Marco Carone
Publisher : EGEA spa
ISBN 13 : 8823813476
Total Pages : 296 pages
Book Rating : 4.8/5 (238 download)
Download or read book Italian Company Law written by Marco Carone and published by EGEA spa. This book was released on 2015-03-30T00:00:00+02:00 with total page 296 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book offers a general outlook of the legal framework governing companies limited by shares under Italian law for students, scholars and legal practitioners. It contains a presentation of the theory of the firm and its connections with Italian company law, in an effort to move these concepts closer to the understanding of international readers. The Authors have been teaching Italian business law to international students at Bocconi University in Milan for many years and this book owes much to their academic experience. At the same time, however, the Authors have leveraged on their experience as international business lawyers in order to keep the explanation plain and practical to any possible extent.
Author : Emilio Barucci
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (137 download)
Download or read book Determinants of Corporate Governance in the Italian Financial Market written by Emilio Barucci and published by . This book was released on 2009 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: We evaluate the determinants of corporate governance of companies listed at the Italian Stock Exchange. We consider ownership structure, balance sheet data, company performance and some qualitative features as determinants. We evaluate the convergence of Italian companies' governance towards a system with effective governance mechanisms. Our analysis shows definitely that companies with a large shareholder and/or minority blockholders controlling a large stake and companies belonging to a pyramidal group or controlled by a shareholders' coalition are characterized by a poor governance/shareholders' protection standard. Institutional investors play a positive role.
Author : Stefano Zambon
Publisher : FrancoAngeli
ISBN 13 : 9788846439543
Total Pages : 244 pages
Book Rating : 4.4/5 (395 download)
Download or read book Locating Accounting in Its National Context written by Stefano Zambon and published by FrancoAngeli. This book was released on 2002 with total page 244 pages. Available in PDF, EPUB and Kindle. Book excerpt:
