: lessors are ex ante able to balance the probability of default and the loss given default case by case, using proper contract … limitations/implications – The data used are large enough, but come from institutions concentrated in Italy. Future research could … intermediaries have the capability of properly assessing risk components and manage loss given default (LGD) in order to control …

accuracy for loss making and non‐loss making firms using 1985‐1993 US data. Finds an optimistic bias for both types of firms … (smaller for more recent forecasts); which is greater for loss making firms even after controlling for forecast horizon, year …

Purpose – To summarize the principal aspects of USA tax legislation commonly known as the “Foreign Account Tax … they are compliant with FATCA and thus not subject to USA withholding tax. Originality/value – Practical guidance from … Compliance Act” (“FATCA”) that may be relevant to non-USA investment funds. Design/methodology/approach – Reviews the potential …

Simulation der Skisaison unter Berücksichtigung der Beschneiung für 111 Skigebiete in Tirol (Österreich) und Südtirol (Italien … applied to 111 ski areas in Tyrol (Austria) and South Tyrol (Italy). A multi-level snow reliability classification scheme was …

Purpose – The purpose of this paper is to examine the presence and influence of US advertising in Italy between the … influence of US advertising in Italy between the early 1950s and the mid-1970s. Findings – The paper argues that there is a need …

leadership and differentiation with sustainable practices of wineries from the USA, Italy and Spain. Design … commitment to sustainable practices. Top perceived benefits for respondents from the USA and Italy are focused on cost reduction …

number and nature of retailer credit cards (store cards) currently issued in the United Kingdom. Retailers in the USA and … Italy are already competing with the traditional financial institutions in the market for financial services, and comment is …

contexts, namely Italy, Brazil and USA, and aims to investigate whether companies show a different approach to SR depending on …