Le Politiche Di Bilancio Motivazioni E Riflessi Economico Aziendali
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Le Politiche Di Bilancio Motivazioni E Riflessi Economico Aziendali
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Author : Roberto Verona
language : it
Publisher: Giuffrè Editore
Release Date : 2006
Le Politiche Di Bilancio Motivazioni E Riflessi Economico Aziendali written by Roberto Verona and has been published by Giuffrè Editore this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with Business & Economics categories.
Politiche Di Bilancio E Corporate Governance
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Author : Silvia Ferramosca
language : it
Publisher: G Giappichelli Editore
Release Date : 2018-05-31
Politiche Di Bilancio E Corporate Governance written by Silvia Ferramosca and has been published by G Giappichelli Editore this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-05-31 with Business & Economics categories.
Le Politiche Di Bilancio
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Author : Roberto Verona
language : it
Publisher:
Release Date : 2003
Le Politiche Di Bilancio written by Roberto Verona and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003 with categories.
The History And Tradition Of Accounting In Italy
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Author : David Alexander
language : en
Publisher: Taylor & Francis
Release Date : 2017-07-06
The History And Tradition Of Accounting In Italy written by David Alexander and has been published by Taylor & Francis this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-07-06 with Business & Economics categories.
Italian accounting has a long and honourable tradition of theoretical and applied analysis of the accounting and reporting function, perceived and defined much more broadly than in the Anglo-Saxon tradition. The high point of this perhaps, is the creation of what is known as Economia Aziendale (EA). The antecedents, genesis and later developments are presented here in detail by highly knowledgeable specialists in the field. EA takes as a prerequisite the necessity of the business (entity/azienda) to ensure its own long-run survival. This requires that the necessary resources are retained and preserved, so operating capital maintenance, by definition future-oriented, is essential. It requires a focus on the particular business organization, entity-specific and consistent with today's notion of the business model. Entity-specific information relevant to current and future cash flows is a necessary pre-requisite for ensuring long-run survival, which historical cost accounting, or fair value (being market-specific not entity-specific) satisfactorily achieve. Flexibility of valuation and of reporting, always relevant to the specific asset at the specific time in the specific place, is a necessary condition for effective management. This is exactly the focus of EA and its analysis and tradition. Scholars and advanced students of international regulation and accounting, as well as accounting history, will find this an invaluable guide to a vibrant, scholarly tradition of great practical relevance today.
Improving Business Reporting
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Author : Giovanni Frattini
language : en
Publisher: Giuffrè Editore
Release Date : 2007
Improving Business Reporting written by Giovanni Frattini and has been published by Giuffrè Editore this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007 with Business & Economics categories.
Mathematical Statistical Models And Qualitative Theories For Economic And Social Sciences
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Author : Šárka Hošková-Mayerová
language : en
Publisher: Springer
Release Date : 2017-06-20
Mathematical Statistical Models And Qualitative Theories For Economic And Social Sciences written by Šárka Hošková-Mayerová and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-06-20 with Technology & Engineering categories.
This book presents a broad spectrum of problems related to statistics, mathematics, teaching, social science, and economics as well as a range of tools and techniques that can be used to solve these problems. It is the result of a scientific collaboration between experts in the field of economic and social systems from the University of Defence in Brno (Czech Republic), G. d’Annunzio University of Chieti-Pescara (Italy), Pablo de Olavid eUniversity of Sevilla (Spain), and Ovidius University in Constanţa, (Romania). The studies included were selected using a peer-review process and reflect heterogeneity and complexity of economic and social phenomena. They and present interesting empirical research from around the globe and from several research fields, such as statistics, decision making, mathematics, complexity, psychology, sociology and economics. The volume is divided into two parts. The first part, “Recent trends in mathematical and statistical models for economic and social sciences”, collects papers on quantitative matters, which propose mathematical and statistical models for social sciences, economics, finance, and business administration. The second part, “Recent trends in qualitative theories for economic and social sciences”, includes papers on qualitative matters, which discuss social, economic, and teaching issues. It is an ideal reference work for all those researchers interested in recent quantitative and qualitative tools. Covering a wide range of topics, it appeals in equal measure to mathematicians, statisticians, sociologists, philosophers, and specialists in the fields of communication, social and political sciences.
La Qualit Dell Informazione Esterna Principi Contabili Ed Evidenze Empiriche
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Author : Andrea Melis
language : it
Publisher: Giuffrè Editore
Release Date : 2008
La Qualit Dell Informazione Esterna Principi Contabili Ed Evidenze Empiriche written by Andrea Melis and has been published by Giuffrè Editore this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with Business & Economics categories.
Le Politiche Di Bilancio Aziendali Metodi Di Ricerca E Analisi Delle Determinanti
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Author : Giulio Greco
language : it
Publisher: FrancoAngeli
Release Date : 2015-08-27T00:00:00+02:00
Le Politiche Di Bilancio Aziendali Metodi Di Ricerca E Analisi Delle Determinanti written by Giulio Greco and has been published by FrancoAngeli this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-08-27T00:00:00+02:00 with Business & Economics categories.
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Gli Strumenti Finanziari Derivati Nell Economia Delle Aziende Risk Management Aspetti Operativi E Principi Contabili Internazionali
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Author : Gianluca Risaliti
language : it
Publisher: Giuffrè Editore
Release Date : 2008
Gli Strumenti Finanziari Derivati Nell Economia Delle Aziende Risk Management Aspetti Operativi E Principi Contabili Internazionali written by Gianluca Risaliti and has been published by Giuffrè Editore this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with Business & Economics categories.
Earnings Management E Politiche Di Bilancio
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Author : Marco Sorrentino
language : it
Publisher: Giapeto Editore Surl
Release Date : 2016-06-02
Earnings Management E Politiche Di Bilancio written by Marco Sorrentino and has been published by Giapeto Editore Surl this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-06-02 with Business & Economics categories.
La tematica dell’earnings management è oggi più che mai di estrema rilevanza in virtù dei noti scandali finanziari che hanno coinvolto aziende caratterizzate, fino a pochi attimi prima dell’esplosione della crisi, da una situazione economico-finanziaria apparentemente solida. In tale contesto, il lavoro cerca innanzitutto di illustrare il significato del concetto di accounting quality, mettendone in evidenza il ruolo svolto e l’importanza sempre maggiore che tale concetto negli ultimi anni sta rivestendo. Successivamente, si illustrano le principali politiche di earnings management rese possibili dalla inevitabile discrezionalità di cui gode chi redige un bilancio economico-patrimoniale, evidenziando la differenza tra quelle che restano comunque comprese nell’ambito della liceità e quelle che invece sfociano in vere e proprie frodi finanziarie. Grazie poi all’analisi delle ricerche empiriche disponibili in letteratura, il lavoro illustra i principali strumenti e metodi di misurazione dell’earnings quality, da quelli di tipo statistico a quelli basati sulle tradizionali tecniche dell’analisi di bilancio. Il lavoro termina con un’analisi del tema dell’assetto proprietario delle aziende e l’influenza da esso esercitata sulle pratiche di manipolazione dei risultati contabili, con l’obiettivo di verificare la situazione delle imprese italiane e gli effetti che la family ownership esercita sulla manipolazione dei risultati e sulla qualità delle informazioni riportate in bilancio.