The need to overcome the limitations connected with the traditional financial reporting has driven the development of intellectual capital (IC) and corporate social responsibility (CSR) disclosure. Such need has also highlighted the relevance of an integrated reporting, recently supported by the...

This book analyses the connections between the banking industry in Europe and the companies it finances. Ferretti specifically studies how these bonds have evolved over time and questions whether now is the time for a change in the relationship’s dynamics. Chapters discuss the role of bank...

This book focuses on several topical issues related to the operational risk management in bank: regulation, organisation and strategy. It analyses the connections between the different key-players involved in the operational risk process and the most relevant implications, both operational and...

The main goal of this research is to analyze Italian tourists' behaviors on the basis of statistical surveys on households, life conditions, incomes, consumptions, travels and vacation. Rough Sets Theory, a Data Mining technique that can easily manage also categorical variables, is suitable for...

1. Introduction -- 2. The Financial System: the European Union perspective -- 3. The European banking system: main features along the evolutionary path -- 4. Banking support for firms: some business areas -- 5. FinTech: challenges and opportunities for banks and financial markets -- 6. An...

Purpose Drawing insights from institutional theory, this paper aims to examine whether and to what extent banks have reconfigured their management control systems (MCSs) in response to growing institutional pressures towards sustainability, understood as environmental, social and governance...