The paper discusses a very topical issue, under the conditions of the economic crisis, on the going concern of an entity and the manner in which the auditor can provide reasonable assurances to that effect. The going concern assumption is a fundamental principle for drafting the financial...

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...

Gazelle companies are relevant because they generate much more employment than other companies and deliver high returns to their shareholders. This paper analyzes their behavior in the years of high growth and their evolution in the following years. The main factors that explain their success...

International Financial Reporting Standards (IFRS) has become the new dominant set of accounting standards; however the transition to the new regime may be fairly disruptive for users of financial statements as comparability and trend analysis may be impaired. The objective of this study is to...

The financial documents underlying the analysis of credit are the annual accounts. The financial statements of a company contain a series of relationships characteristic to the type of activity undertaken by it, and they can be described by analyzing individual components of each financial...