Financial Management

Article

VOLUNTARY ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS BY THE ITALIAN PRIVATE FIRMS: A

In our paper we explore the determinant of the voluntary adoption of Ias/Ifrs by the Italian private firms. The Positive Accounting Theory is used as theoretical framework. We study the explanatory Read More »

Date: 2011
Author: Gaetano Matonti, Giuseppe Iuliano
Contributor: eb™ Research Team
Article

CHALLENGE TO THE SUSTAINABILITY OF MICROFINANCE INSTITUTIONS IN CHINA

Based on the development of China's Microfinance Industry the paper first gives an overview on China's Microfinance Institutions. It shows the main regulations and challenges in the legal environment Read More »

Date: 2011
Author: Bernd Britzelmaier, Yan Xu, Patrick Kraus
Contributor: eb™ Research Team
Article

THE EFFICIENCY OF ITALIAN BANKRUPTCY PROCEDURES: AN EMPIRICAL ANALYSIS

The importance of efficient bankruptcy procedures is widely recognized and the consciousness of the possible costs due to inefficient procedures has induced several European countries to introduce Read More »

Date: 2011
Author: Marco Bisogno
Contributor: eb™ Research Team
Article

DYNAMIC STATISTICAL MODELS FOR BANKRUPTCY PREDICTION OF ITALIAN FIRMS

Different models have been proposed in corporate finance literature for predicting the risk of firm bankruptcy and insolvency. In spite of the large amount of empirical findings, significant issues Read More »

Date: 2011
Author: Alessandra Amendola, Marialuisa Restaino, Luca Sensini
Contributor: eb™ Research Team
Article

Financial Vulnerability: What Predicts Changes Over Time?

An important question regarding financial vulnerability is not just what makes someone more or less vulnerable at a particular point in time, but also what makes them more or less likely to move Read More »

Date: 12/02/2019
Author: Arvid Hoffmann, Simon McNair, Jason Ian Pallant
Contributor: eb™ Research Team
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