Search results for "BANKING"

COVID 19: le disposizioni adottate dal Governo spagnolo

2020

Orientamenti dell'ABF sul c.d. contratto di wrapping. In particolare: del collegamento col contratto di credito e della possibile applicazione dell'a…

2021

The aim of this contribution is to provide a critical review of the case law of ABF on wrapping, a trilateral operation whose purpose is to finance the purchase of a car. After having reconstructed the rationale of the discipline of linked contracts in the Testo Unico Bancario, the contribution criticizes ABF’s rulings that recognize a bilateral link between the wrapping contract and the credit contract, and provides that, due to the breach of the wrapping contract, the concrete purpose pursued by the parties with the purchase contract is impossibile to achieve

Between Harvard and Chicago: Jacob Viner and New Deal Banking Reforms (1933-1935)

2007

Shaping Monetary Constitutions for Developing Countries: Some Archival Evidence on the Bloomfield Missions to South Korea (1949-1950)

2009

In this paper we analyse the scientific contributions of the New York Fed economist Arthur I. Bloomfield. A Canadian born economist, in 1941 Bloomfield took his PhD in economics at the University of Chicago, under the supervision of Jacob Viner and then joined the staff of the Federal Reserve Bank of New York as a Research Economist and stayed there until 1958. In this position, Bloomfield combined scholarly research on recent economic history and international financial and banking problems with active service as a member of various committees and commissions, both in the United States and abroad. While on leave from the Fed, he accepted appointments as a consultant and advisor to various …

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…

L’evoluzione dell’attività bancaria tra innovazioni istituzionali, regolamentari e di mercato: alcune riflessioni e spunti di ricerca

2018

This paper aims to examine the evolution of the bank business models in Italy, with reference to some crucial institutional, economic, and regulatory aspects. A proper and well-functioning banking system is an essential condition to ensure a stable and efficient financial system, and a well-functioning real economy. The Italian banking system is affected by a deep reconfiguration of business models as a consequence of financial, market, technological, and institutional innovations that are posing some critical questions to the traditional role and functions of a bank in a globalized and interconnected economic system.

Limiti e criticità nell’intermediazione creditizia.

2011

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.

Corruption Disclosure in Banking: Insights from the Literature

2023

Transparency and disclosure are pivotal to attenuate the adverse effects of information asymmetries that strongly influence the relationship between banks and their stakeholders (Levine, 1997) and to ensure an adequate and efficient functioning of both banking and financial markets. Among the most important benefits of transparency in the banking sector, it is noteworthy to mention its reduction effect on the cost of capital; its relationship with higher levels of stakeholders’ and investors’ trust (Botosan & Plumlee, 2002; Eng & Mak, 2003); the more effective bank lending activity (Zelenyuk et al., 2020); and the higher levels of financial stability (Nier, 2005).

I tratti distintivi dell’economia degli intermediari bancari: un approccio di analisi funzionalista.

2012

This paper aims to examine the basic functions performed by banks. It is argued that financial crisis has altered the traditional economics of banking in an important way. A key element of our paper is the use of a functional perspective to study the economics of banking. It is applicable at several levels of analysis: systems, institutions, activities, and products. The application of the functional perspective at the level of financial institutions is particularly useful because the functions are more stable than activities and products.