0000000000244890
AUTHOR
Fabio La Rosa
La valutazione delle aziende sequestrate e confiscate alla criminalità organizzata
Il tema centrale del capitolo è la valutazione delle aziende sequestrate e confiscate alla criminalità organizzata. Tale valutazione si rende necessaria nelle varie fasi delle misure di prevenzione patrimoniale, anche perché prescritta da specifiche norme (il D.Lgs. n. 159/2011). Il contesto valutativo è tuttavia caratterizzato da numerosi ostacoli sia di natura aziendale (organizzativi, gestionali, di difficoltà al reperimento di dati e informazioni) che ambientale. I proficui contributi di dottrina e, di recente, la predisposizione di apposite linee guida, hanno offerto la definizione di un primo framework valutativo nell’ambito delle distinte fasi del sequestro e della confisca, ciascuna…
Measuring and reporting confiscated firms' (social) business value
This study highlights the peculiar aspects of the business valuation process involving firms confiscated from the Mafia organisation, by pointing out some criteria to guide the selection of the appropriate valuation method. We identify some preliminary operational proposals for drawing up an effective valuation report taking social and ethical factors into account. Based on an empirical analysis carried out on a sample of Italian firm valuation reports publicly available, we find that the main business valuation choices are not explained in an in-depth manner and that there are many differences between the valuation reports and the prescriptive content proposed. Theoretical implications may…
Exploring the determinants of anti-mafia entrepreneurial behaviour: an empirical study on southern Italian SMEs
This study analyses organized crime from an economic perspective and highlights the crucial role of extortion in mafia activities. From an economic viewpoint, we debate the conditions that lead companies to resist mafia extortion. To study the reactions of firms to extortion, we adopt an institutional perspective and consider the contribution of different theories in the socially responsible behaviour and organized crime literature, in an attempt to understand this complex entrepreneurial behaviour better. A sample of 116 southern Italian SMEs, whose entrepreneurs have publicly opposed mafia extortion, was selected. By adopting a matched-pair design, anti-mafia firms were subsequently match…