Purpose: This study aims to validate a direct method to measure relational capital through the estimation of corporate brands. Considering the influence of relational capital management in leading performance and brand development, we consider brand value as a proxy for relational capital. The...

The debate on fair value accounting is still open although last 20 years have been spent in searching for solution by academician, practitioners and institutions. After a long and continuous discussion both on the basic concepts and the information level contained in fair value measurements and...

The purpose of the paper is to examine the characteristics and motives of Italian voluntary Public to Private transactions (PTPs) between 2001 and 2011 observing a final sample of more than 53 industrial companies, compared with a control sample of 106 companies still listed in the period. Main...