Search results for "Diari"
showing 10 items of 324 documents
Persone, organizzazioni e intermediari alla ricerca del lavoro
2021
Il primo capitolo illustra i cambiamenti che stanno interessando le economie e le societ contemporanee sia con riferimento al contesto nazionale che internazionale e il loro impatto sui processi di ricerca. A questo scopo il capitolo prende in esame una serie di fattori demografici, aziendali, economici, politici e tecnologici i cui trend stanno rendendo sempre pi critico il tema della ricerca delle risorse umane. Il secondo capitolo prende in considerazione la ricerca dal punto di vista delle organizzazioni aziendali. Esso si articola in tre parti. Nella prima parte si spiega la collocazione teorica della funzione organizzativa nel quadro della teoria generale delle risorse umane. Succes…
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.
Gli strumenti di innovazione finanziaria e le piccole e medie imprese.
2010
Rischio di liquidità, profili di governance e forme istituzionali: evidenze empiriche su un campione di banche europee
2022
La crisi finanziaria 2007-2009 e l’emergenza pandemica da Covid-19 hanno evidenziato l’importanza del mantenimento di condizioni di liquidità per il regolare funzionamento delle imprese, del sistema finanziario e dei mercati. Questo lavoro ha l’obiettivo di analizzare le relazioni esistenti tra le caratteristiche della governance bancaria, con particolare riferimento alla composizione del board e del risk committee e l’esposizione al rischio di liquidità della banca, declinato quale disallineamento delle scadenze tra prestiti e depositi. L’indagine è condotta su un campione di banche europee e mette in evidenza come l’azione del risk committee nella mitigazione del rischio di liquidità sia …
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…