Search results for "Clos"

Esperienze di attaccamento e competenza emotiva nei minori abusanti

2014

Le relazioni interpersonali consentono ai bambini di apprendere quale significato attribuire alle emozioni, nonché quali modalità socialmente accettabili utilizzare; tra le variabili in grado di spiegare il comportamento dei minori abusanti appaiono particolarmente significative la scarsa competenza emotiva e l’insicurezza del legame di attaccamento. La valutazione della storia personale e dell’Adult Attachment Interview di due utenti dell’Ufficio di Servizio Sociale per i Minorenni (USSM) di Palermo accusati di un reato sessuale ha permesso di evidenziare una mancanza di intimità nelle relazioni che viene disfunzionalmente compensata attraverso la condotta abusante. L’analisi dei due casi …

An equivalent formulation of 0-closed sesquilinear forms

2022

AbstractIn 1970, McIntosh introduced the so-called 0-closed sesquilinear forms and proved a corresponding representation theorem. In this paper, we give a simple equivalent formulation of 0-closed sesquilinear forms. The main underlying idea is to consider minimal pairs of non-negative dominating forms.

MR2806473 (2012f:47002) Hirasawa, Go(J-IBARE) A metric for unbounded linear operators in a Hilbert space. (English summary) Integral Equations Operat…

2012

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…