Search results for "CLOSURE"
showing 10 items of 411 documents
Left-to-right tree pattern matching
1991
We propose a new technique to construct left-to-right matching automata for trees. Our method is based on the novel concept of prefix unifcation which is used to compute a certain closure of the pattern set. From the closure a kind of deterministic matching automaton can be derived immediately. We also point out how to perform the construction incrementally which makes our approach suitable for applications in which pattern sets change dynamically, such as in the Knuth-Bendix completion algorithm.
Development and Maintenance of Self-Disclosure on Facebook: The Role of Personality Traits
2019
This study explored the relationships between Facebook self-disclosure and personality traits in a sample of Italian users. The aim was to analyze the predictive role of Big Five personality traits on different parameters of breadth and depth of self-disclosed behaviors online. Facebook users, aged between 18 and 64 years of age ( M age = 25.3 years, SD = 6.8; N = 958), of which 51% were female, voluntarily completed an online survey assessing personality traits and Facebook self-disclosure. Results at a series of hierarchical regression analyses significantly corroborated the hypotheses that high extroverted and openness people tend to disclose on Facebook a significant amount of personal …
WRITTEN ACCOUNTING NARRATIVES IN CORPORATE REPORTING: THEORETICAL AND EMPIRICAL FOUNDATIONS FOR INVESTIGATING THEIR MEANINGS, DYNAMICS AND CONTEXTS
2022
Disclosure of innovation on sustainability report
2021
PurposeThere are several studies on various aspects of the disclosure of companies but there is little research on elements related to the disclosure of innovation in particular. The work aims to fill this important gap by examining to what extent the companies listed on the Italian Stock Exchange, which prepare the sustainability report (non-financial declaration – NFS), disseminate information relating to innovative activities.Design/methodology/approachThe methodology used to achieve the research goal has used multiple linear regression models (OLS), to study the factors that influence disclosure. The data were collected through the content analysis. The sample is made up of 171 companie…
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.
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).
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…
How Banks Disclose Market Risk Information: an Empirical Analysis on a Sample of Italian Banks.
The topic of this paper is market risk reporting in banking, and its purpose is to provide a methodology to evaluate the qualitative and quantitative profiles of market risk disclosure. This methodology, based on a hybrid scoring approach, aims to assess the market risk disclosure in banking. In this paper, I use content analysis to conduct an empirical research on a sample of Italian banks. The paper provides evidences that banks differ in their market risk 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 market risk disclosure.