Italian banks in the first half of 2011, outlined by ABI research on 34 banking groups, were showing, before recent tensions, a slight increase in gross margins and a significant equity risk

The Social Disclosure (Sd), in general, expressed through corporate social reporting can sometimes be reflected only in a series of fulfillment. In this perspective, the research aims to verify, with reference to Cooperative Credit Banks (Bcc) in Italy, if the intensity of Sd is actually...

The model 2013 IASB appears logically weak, exposed to a high degree of discretion in its implementation, potentially unsuitable to meet the requests of the G20.A possible alternative model could consist in increasing the levels of provisions on performing loans, forcing companies to set aside...

This paper examines the determinants of shareholder value creation for a large sample of European banks. By using a panel data model, we find that bank profits and shareholder value are positively influenced by cost and profit efficiency, operational risk exposure, unexpected credit losses and...

The introduction of Ias/Ifrs caused a deep innovation in banks’ data flow and is also inspiring the accounting standard setters in sketching new and more complex interpretation methods. The profitability analysis demands a more accurate and detailed approach necessary to manage complex and...

E-Invoicing represents an important crossroad in the path towards a complete integration of the Order-Delivery-Invoicing- Payment cycle. It enables a deeper simplification of processes, with a significant savings compared to the traditional invoice on paper and its management costs. For this...

Italian banks profitability represents a focal point both for top management and supervisory authorities. It is strongly necessary to focus on: global revenues, assets composition and pricing policies; managing actively credit risk, rationalizing operating costs. Objectives can be achieved...

The new international account standards defined by Iasb (Ifrs 10 - Consolidated Financial Statements, Ifrs 11 - Joint Arrangements, Ifrs 12 - Disclosure of Interests in Other Entities, and Ias 27 - Separate Financial Statements) are part of a consolidation package that should improve the...

In line with its history and with the evolution of the market, the consortium Cbi is focused on some main activities: the consolidation of the Acces Point Service opening it to new subjects, in order to make more efficient the interaction between banks, Public Administration and citizens, the...

The development of a long lasting relationship between banks and firms requires greater cooperation between the two parties, which must be based on transparency, availability of the right quantitative and qualitative information, the correct and complete use of these information by banks, in...