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...

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...

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

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 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...

Establishing a European Banking Union offers clear opportunities: to break bank-fiscal interactions, national supervisory silos and home biases, to reduce fragmentation and improve single market, to stabilize the euro. Nonetheless it involves also risks related to the crisis management...

The proposal for a Directive and the related impact study presented by Ec in 2012 have the purpose to reorganize the financial systems crisis regulation, with particular emphasis on bank recovery and resolution. The new harmonized rules identify three groups of measures relating to prevention,...

Regulation has an economic impact on banks causing high costs bothdirect and deriving from the use of resources and operating structures, undermining their competitiviness. Alternative solutions, equally effective, are needed, to avoid conflict between firms, regulators and supervisors

After the crisis and recent State interventions, the private nature of banks and their role in terms of public interest has been strongly questioned. In the new scenario, is there a scope for public banks? And what should be the regulatory framework to ensure that their strategy and management...