Scopo del presente articolo è la rilevazione del benessere dei lavoratori delle cooperative sociali di tipo B, che, in base alla L 381/91, mirano all’inserimento lavorativo di personale svantaggiato. Obiettivo dell’articolo è analizzare se e in che misura i lavoratori svantaggiati delle...

In this article, we have used a continuous EBIT-based model to study deferred taxation under default risk. Quite surprisingly, default risk has been disregarded in research on deferred taxation. In order to underline its importance, we first calculated the probability of default, over a given...

Introduction of the IAS/IFRS entails important changes for European companies, characterised by different accounting systems, including assessment and accounting of the impairment test which is one of the most fundamental issues. Our attention focuses on companies listed in the main European...

Recently, the socio-economic environment in which companies operate has changed considerably. Three events in particular have affected the management of listed companies: (i) the increasing importance of the intangible assets as basic elements of the competitive advantage in business; (ii) the...

Recently, the socio-economic environment in which companies operate has changed considerably. Three events in particular have affected the management of listed companies: (i) the increasing importance of the intangible assets as basic elements of the competitive advantage in business; (ii)...

In this article, we have used a continuous EBIT-based model to study deferred taxation under default risk. Quite surprisingly, default risk has been disregarded in research on deferred taxation. In order to underline its importance, we first calculated the probability of default, over a given...