Pyramidal groups, in Italy and elsewhere, represent a model of separation of ownership and control. Pyramids typically have blockholders which extract private benefits of control at the expenses of minority shareholder. This paper focuses on the Italian case where the number of pyramids is...

Secondo Alfred Chandler l'impresa famigliare √ɨ un modello di controllo che via via √ɨ destinato a lasciare posto alla moderna grande impresa manageriale. La persistenza della natura famigliare del capitalismo britannico sarebbe stata una delle cause del declino...

In spite of the fact that many successful foreign companies pay special attention to reporting preparation with the view of value reporting creating, only some home companies are willing to adopt this experience.