64 research outputs found
Ethics in risk management practices: insights from the Italian mutual credit co-operative banks
This paper explores the role of ethical values within Enterprise Risk Management practices. For the purpose of our analysis, we refer to the Italian mutual credit cooperative banks, as ethical
banks, since they are managed according to the distinguishing principles of economic and social
profitability. This paper attempts to make a contribution to existing literature, giving evidence to the
role of ethics in risk management practices as a new driving value for business activities. Moreover,
this study provides “lessons” for the international community, concerning the possibility for mutual credit cooperative banks to make profits not via the achievement of high financial spreads but through the creation of services for the community
Il Management Accounting orientato alla sostenibilitĂ . Evoluzione, approcci teorici e scelte operative
Alcune considerazioni sulle caratteristiche delle aziende-obiettivo nell'Offerta Pubblica di Acquisto
I analyse the characteristics of companies subject to takeover bids in the Italian economic context, passing through the Economia Aziendale perspective. Identifying the characteristics of companies that are potential takeover targets is a topic of the mergers and acquisitions field. In Italy, the takeover bids have been subject of increasing regulation, in order to protect minority shareholders and to allow the development of the financial market. Many studies have been conducted on the characteristics of takeovers targets, specially referred to the corporate control markets of the Anglo-Saxon countries, but there is a lack of analysis related to the Italian case.The aim of this article is to examine the suitability of methodologies that the literature proposes to predict the acquisition targets, in order to explain the motives that drive takeover bids in Italy. The proposed theoretical discussion makes it difficult to argue that takeover bids in Italy are based on disciplinary motives. By contrast, strategic reasons could be helpful to allow a better understanding of which are the policies followed to select target companies
Il principio di prudenza. Profili teorici, orientamento della prassi ed evidenze empiriche
Verso il management accounting and control orientato alla sostenibilità. La dimensione culturale
Verso il Management Accounting and Control orientato alla sostenibilitĂ . La dimensione culturale
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