Search results for "intermediari finanziari"

showing 10 items of 105 documents

Risk committee complexity and liquidity risk in the European banking industry

2021

Abstract The present study aims to investigate how bank governance characteristics are related to liquidity risk by analysing board composition, gender, and the risk committee. A dynamic panel data model is employed on a sample of European banks during the period after the financial crisis (from 2011 to 2017). Furthermore, we collect information about the profiles of the directors on the boards of banks, thereby creating five categories of risk committee members. To address the endogeneity issue, a generalised method of moments two-step estimator is implemented. The findings highlight that the fundamental role of the risk committee adequately shields banks against general liquidity risks. M…

Organizational Behavior and Human Resource ManagementEconomics and EconometricsCorporate governanceFinancial stabilitybusiness.industrySettore SECS-P/11 - Economia Degli Intermediari FinanziariCorporate governanceRisk governanceBank liquidity riskAccountingSample (statistics)Basel IIILiquidity riskMarket liquidityBanking sector Bank liquidity risk Corporate governance Basel III Financial stabilityFinancial crisisBusinessEndogeneityBanking sectorPanel data
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"I RIFLESSI STRATEGICI ORGANIZZATIVI E CONTABILI DEI PRINCIPI CONTABILI INTERNAZIONALI NELLE IMPRESE BANCARIE"

2008

Questo lavoro fornisce una prima ricognizione degli effetti che l’adozione dei principi contabili internazionali da parte delle imprese bancarie ha comportato, da un punto di vista sia strettamente contabile sia organizzativo. In particolare, sono stati oggetto di analisi i principi che disciplinano il trattamento contabile e la disclosure delle voci di bilancio di natura finanziaria, e quindi i principi IAS 32, IAS 39 e IFRS 7. Nella prima parte del lavoro sono state esposte le principali novità introdotte da questi principi, dando particolare rilievo al criterio del fair value ed al diverso trattamento previsto per gli strumenti derivati rispetto alla precedente prassi contabile. Nella se…

RISCHIO DI PREZZODISCLOSURESettore SECS-P/11 - Economia Degli Intermediari FinanziariFAIR VALUERISCHIO DI INTERESSERISCHIO DI MERCATORISCHIO DI CAMBIOFINANCIAL RISK MANAGEMENTDISCLOSURE FAIR VALUE COPERTURA RISCHO DI CREDITO RISCHIO DI INTERESSE RISCHIO DI MERCATO RISCHIO DI PREZZO RISCHIO DI CAMBIOFINANCIAL RISK MANAGEMENTRISCHO DI CREDITOCOPERTURA
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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.

Risk reporting Risk disclosure Derivative Banking Financial regulation Risk management Financial reporting.Settore SECS-P/11 - Economia Degli Intermediari Finanziari
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Così Funziona a Wall Street

2021

Negli Usa, l’operato delle Spac ha permesso a più di 900 aziende statunitensi di quotarsi in Borsa. Fra le Spac americane che hanno registrato le migliori performance, sono degne di nota la Diamond Eagle Acquisition corp. e la Live Oak Acquisition corp. che da poco hanno concluso fusioni rispettivamente con le società DraftKings e Danimer scientific. A seguito di tali operazioni, la DraftKings si è imposta come leader nel settore emergente delle scommesse sulle esibizioni sportive virtuali. La Danimer Scientific rappresenta, invece, una realtà di successo nel campo della produzione di bio-plastiche. In entrambi i casi, i corsi azionari sono più che triplicati in pochi mesi.

SPACMercati FinanziariSpecial Purpose Acquisition CompanieSettore SECS-P/11 - Economia Degli Intermediari FinanziariUSA
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Gli accordi di ristrutturazione con banche e intermediari finanziari e le convenzioni di moratoria

2016

Fra le novità apportate dalla miniriforma ex D.L. 27 giugno 2015, n. 83, con-vertito in L. 6 agosto 2015, n. 132, particolare rilievo ha l’introduzione, con il nuovo art. 182-septies legge fallim., delle figure degli accordi di ristrutturazione con intermediari finanziari e delle convenzioni di moratoria. Il presente contri-buto ne analizza la disciplina, con speciale attenzione all’intreccio fra profili negoziali e concorsuali ed alla collocazione degli istituti indagati nel sistema degli strumenti offerti dal legislatore alla soluzione della crisi di impresa. Among the new rules introduced by the law decree 27 June 2015, n. 83, converted in l. 6 August 2015 n. 132, a special relevance has…

Settore IUS/04 - Diritto CommercialeAccordi ristrutturazione banche intermediari finanziari convenzioni moratoria
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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…

Settore SECS-P/11 - Economia Degli Intermediari FinanziariBanking Canadian banks credit risk disclosure Italian banks
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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.

Settore SECS-P/11 - Economia Degli Intermediari FinanziariBanking business model innovation bank supervision lending risk management financial crisis financial regulation.
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Limiti e criticità nell’intermediazione creditizia.

2011

Settore SECS-P/11 - Economia Degli Intermediari FinanziariBanking financial intermediation lending business models financial crisis credit market.
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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.

Settore SECS-P/11 - Economia Degli Intermediari FinanziariCredit risk Risk reporting Risk disclosure Banking Financial regulation Risk management.
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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).

Settore SECS-P/11 - Economia Degli Intermediari FinanziariDisclosureBankingCorruption.
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