Search results for "Transaction"
showing 10 items of 229 documents
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…
Related Party Transactions, Fair Value and Financial Statement Disclosures in Italian Professional Football Clubs
2013
Transactions with related parties (RPTs) are numerous and frequent in the economy of companies; they are often made with different values from the ones in arm‟s length transactions, and sometimes for opportunistic reasons. Many cases of RPTs occur in the football sector too, and they are mostly related to sponsorship contracts revenues. Through the financial fair play regulations, UEFA encourages the clubs which want to get the license for competing in European tournaments, to count on their capability to operate on the basis of their own revenues. The reorientation of the professional football clubs economic governance requested by UEFA also provides specific RPTs disclosure as well as the…
Profili teorici ed evidenze empiriche del rapporto banca-impresa. Un’indagine sul territorio.
2016
The book offers a theoretical and empirical investigation of the bank-firm relationships in Italy, particularly the small-medium firms. It aims to examine the institutional, organizational and strategic differences between a transaction-based lending approach and a relationship-based lending approach. The study on the field is based on quantitative and qualitative data that have been gathered through a questionnaire. The book provides a survey data collection to offer a more complete and in-depth analysis of the bank-firm relationship during the financial crisis. Finally, the book discusses the results and the implications of the study.
Information providers e information sharing mechanisms nel mercato creditizio italiano.
2015
Il presente lavoro esamina i principali casi aziendali di information providers e sistemi di information sharing operanti nel mercato creditizio italiano, con una prospettiva di analisi prettamente economico-aziendale. Sono analizzati i modelli di business dei primi 5 operatori italiani: Cerved, Crif, Infocamere, Experian, Euler Hermes Siac. Sarà, inoltre, preso in esame il sistema di condivisione di informazioni di natura pubblica, gestito dalla Banca d’Italia, che ha un ruolo di rilievo nel sistema creditizio italiano. Quello che emerge dall’analisi è un quadro molto variegato dei sistemi di informazione creditizia operanti in Italia in quanto, accanto al tradizionale business dell’inform…
Il rapporto banca-impresa tra transaction banking e relationship banking: la ricerca condotta nella provincia di Caltanissetta.
2016
In questo capitolo saranno esposti i principali contributi teorici ed empirici della letteratura economico-finanziaria sul relationship banking e transaction banking utili alla lettura e interpretazione dei comportamenti aziendali adottati dalle banche nell’esercizio della complessa e articolata funzione creditizia. Infatti, il vario articolarsi della soft e hard information nell’economia e gestione della banca influenza significativamente la valutazione del merito di credito dell’impresa richiedente fondi, gli approcci strategico-organizzativi alle relazioni creditizie banca-impresa e, in ultima analisi, l’efficienza ed efficacia dell’intermediazione creditizia bancaria.
Transaction Costs, Standardization and Modularity in Credit Risk Transfer Market
2010
The advent of a credit risk market has profoundly altered the role of banking firms into one of asset originator and asset distributor rather than the asset holder. Banks have traditionally originated and held credit risk. It emphasis the different role of financial institutions from holders of credit risk to originators and distributors of credit risk. In this paper I aim to evaluate how the modularity and the standardization create the precondition for the creation of a credit risk transfer market in the banking industry. The intermediate market of credit risk transfer appears when the banking production processes have become more disintegrated. The vertical disintegration of the banking …
Transaction Avoidance in Insolvencies Rebecca Parry, James Ayliffe QC and Sharif Shivji (3rd edn) (2018, OUP, Oxford), 720pp, £195, ISBN 978-0-19-879…
2018
Leaders’ Style, Self-Sacrifice, and Team Identification
2013
Leadership is a group feature that directly impacts on team identification. Effective leaders are especially capable of fostering group cohesiveness and promoting efficacy in goal attainment. We assessed the relationship between transactional and transformational leadership style, team identification, and leader self-sacrifice. Participants were 186 call center employees who were headed by a leader who operated with either a transactional or a transformational leadership style. The employees reported their level of team identification and leader self-sacrifice. Results show how, in either the transactional or transformational leadership condition, levels of leadership and self-sacrifice wer…
Students’ evocative impact on teacher instruction and teacher–child relationships
2015
Classroom research has typically focused on the role of teaching practices and the quality of instruction in children’s academic performance, motivation and adjustment—in other words, classroom interactions initiated by the teacher. The present article presents a model of classroom interactions initiated by the child, that is, the notion that a child’s characteristics and active efforts may evoke different instructional patterns and responses among teachers. Then follows a review of previous research on the role of children’s academic performance, their motivation and their socio-emotional characteristics in their teachers’ instruction methods and teacher–child relationships. Some of the m…
Leadership in virtual teams: a comparison of transformational and transactional leaders
2009
The effects of transactional and transformational leadership on groups in which people interact in a virtual manner were analyzed and specifically the level of satisfaction and perception of the style adopted were evaluated. Results indicated that a transformational style is more satisfying than a transactional style, and that a transformational leader is judged to be better than a transactional leader.