Search results for "DISCLOSURE"

Reporting of Intellectual Capital: evidence from the Italian Banking Sector

2014

The transition from an economy based on production towards a knowledge-based economy has highlighted the crucial role of Intellectual Capital (IC) in the firm’s financial performance. Intellectual Capital is a business resource that includes know-how, patents, internal and external relationships. IC is widely acknowledged as one of the most critical resources which organizations rely on to improve their efficacy and efficiency, and hence help to improve the value creation and competitive advantage (de Pablos, 2003). There are several empirical studies that examined the quantity and the nature of IC information disclosure in annual reports in different industries and countries (Guthrie and P…

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 disposizioni di Consob e Borsa Italiana

2012

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…

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…