This paper has a double aim, to give a theoretical evaluation of the disclosure model chosen by IASB referring to market risks of financial instruments and to analyze the practical solutions adopted in the case of a sample of listed banks and compliance of the information referring to risk in...

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 theoretical framework, consisting of the traditional literature on performance, is contextualized according to the specific rationale that characterizes the microfinance operation. Performance evaluation, moreover, is not a new subject matter in microfinance. On the international level,...

The Paper presents the results of an empirical and qualitative research carried out to study the effect of deals involving private equity funds on the financial network of Small Medium Entities (SMEs). Through direct interviews and questionnaires, a sample of 17 Italian deals during the period...

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...

Through a cross sectional and time series analysis the paper provides a comparative investigation of audited versus non-audited performance indicators in term of incremental information content to assess future share price of European listed companies. Net Operating Profit expressed by EBIT and...

The paper investigates the relation between the Share Price and three performance indicators: Net Operating Profit expressed by EBIT, Cash Flow From Operation and Economic Value Added. The sample includes 42 listed industrial companies chosen in four European financial markets, such as United...