Search results for " Disclosure"

The association between board gender diversity and financial reporting quality, corporate performance and corporate social responsibility disclosure …

2017

Purpose (mandatory) Companies, politicians, the mass media, legislators, scholars and society in general have shown a growing interest in how board gender diversity affects a firm’s decisions. This concept has been developed because some nations have introduced voluntary policies to regulate and increase the proportion of female directors on corporate boards. Thus, the aim of this study is to review previous research based on board gender diversity as a corporate governance mechanism and its effect on some firms’ business decisions: Financial reporting quality (FRQ), firm performance and corporate social responsibility (CSR) reporting. Design/methodology/approach (mandatory) We focus on age…

Vulnerability Black Markets: Empirical Evidence and Scenario Simulation

2009

This paper discusses the manifest characteristics of online Vulnerability Black Markets (VBM), insider actors, interactions and mechanisms, obtained from masked observation. Because VBM transactions are hidden from general view, we trace their precursors as secondary evidence of their development and activity. More general attributes of VBMs and the exploits they discuss are identified. Finally, we introduce a simulation model that captures how vulnerability discoveries may be placed in a dual legal-black market context. We perform simulations and find that if legal markets expose vulnerabilities that go unresolved, the security and quality of software may suffer more than in the absence of…

Derivative Disclosure Practices in the Annual Financial Reporting of Large European Banks: A Cross-country Empirical Study

2018

The topic of this paper is derivative reporting in banking. The authors employ content analysis to conduct an empirical study on a sample of large European banks. The research aims to assess the qualitative and quantitative profiles of derivative disclosure in banking institutions. The paper provides evidences that banks differ in their derivative reporting, even though they are subject to similar regulatory requirements and accounting standards. The paper also shows that there is room to improve various aspects of derivatives disclosure in banking.

Le osservazioni sui Bilanci e sulle Relazioni di Corporate Governance

2012

La metodologia adottata

2012

An attribute based access control scheme for secure sharing of electronic health records

2016

Electronic health records (EHRs) play a vital role in modern health industry, allowing the possibility of flexible sharing of health information in the quest of provisioning advanced and efficient healthcare services for the users. Although sharing of EHRs has significant benefits, given that such records contain lot of sensitive information, secure sharing of EHRs is of paramount importance. Thus, there is a need for the realization of sophisticated access control mechanisms for secure sharing of EHRs, which has attracted significant interest from the research community. The most prominent access control schemes for sharing of EHRs found in literature are role based and such solutions have…

Related party transactions in Italian professional football clubs: an empirical study

2012

The presentation deal with the first results of a research that has for object the qualitative and quantitative analysis of related party transactions of some Italian professional football clubs. In qualitative terms, we investigate on the exhaustiveness of the information, and on its contribution to the transparency and the substantial accuracy of the financial statements of clubs. In quantitative terms, we analyze the financial statements of the clubs and the impact of related party transactions on their economic and financial situations, with useful simulations for verifying the possible gap compared to the parameters of financial fair play. As expected results, the paper aims to highlig…

A qualitative analysis of bank credit risk disclosure: Evidence from the Canadian and Italian banking sectors

2022

This paper aims to analyze bank credit risk disclosure practices in two different geographical contexts characterized by a homogeneous regulatory framework (Canada and Italy), by means of a qualitative content analysis methodology. We employ an innovative approach, which allows us to investigate both the qualitative and quantitative profiles of disclosures. Unlike an entirely quantitative approach, this comprehensive methodology allows us to analyze in depth the disclosure practices of Canadian and Italian banks and detect their commonalities, differences, points of strength, and weaknesses. Our results show that although there are some variations in the disclosure practices of Canadian and…

Credit Risk Disclosure Practices in the Annual Financial Reporting of Large Italian Banks: An Empirical Study

2018

The purpose of this paper is to evaluate the qualitative and quantitative profiles of the disclosure of credit risk in banking institutions. The authors employ content analysis to conduct an empirical study on a sample of large Italian banks. The sample represents approximately 60% of the Italian banking industry in terms of total assets.

Market Risk Disclosure in Banks’ Balance Sheet and Pillar 3 Report: the Case of Italian Banks

2018

The aim of this chapter is to investigate market risk disclosure in banking. The author employs content analysis to conduct an empirical study on a sample of the ten largest Italian banks. The study provides evidence that banks differ in their market risk reporting, even though they are subject to similar regulatory requirements and accounting standards. It also shows that there is room to improve various aspects of risk disclosure, and provides some useful insights for further research. The structure of this chapter is as follows. Section 1 introduces market risk disclosure in banking. Section 2 provides the theoretical foundations of risk disclosure. Section 3 analyses the specific nature…