Purpose: This study aims to validate a direct method to measure relational capital through the estimation of corporate brands. Considering the influence of relational capital management in leading performance and brand development, we consider brand value as a proxy for relational capital. The...

Geostatistical spatial models are widely used in many applied fields to forecast data observed on continuous three-dimensional surfaces. We propose to extend their use to finance and, in particular, to forecasting yield curves. We present the results of an empirical application where we apply...

The debate on fair value accounting is still open although last 20 years have been spent in searching for solution by academician, practitioners and institutions. After a long and continuous discussion both on the basic concepts and the information level contained in fair value measurements and...

Geostatistical spatial models are widely used in many applied fields to forecast data observed on continuous three-dimensional surfaces. We propose to extend their use to finance and, in particular, to forecasting yield curves. We present the results of an empirical application where we apply...

cover -- quartino -- Indice -- Introduzione -- Il prezzo del rischio -- Il costo medio ponderato del capitale -- Metodologie di stima del costo del capitale proprio -- Metodologie di stima del costo del capitale di debito -- Tecniche di stima del costo del capitale di rischio -- Tecniche di...

The purpose of the paper is to examine the characteristics and motives of Italian voluntary Public to Private transactions (PTPs) between 2001 and 2011 observing a final sample of more than 53 industrial companies, compared with a control sample of 106 companies still listed in the period. Main...

Purpose: Cause-related marketing (CRM) is an ever growing marketing strategy developed by companies that may result in a win-win-win strategy for business, non-profit organizations and society. However, the specific relationship between CRM and consumers purchase intentions (PI) has been...

Purpose: The purpose of this paper is to contribute to the understanding of the relationship between employees’ knowledge and organisational performance. Design/methodology/approach: Using a structural equation model, feedback received from 237 blue-collar workers from multinational high-tech...