Journal of
Italian
Banking
Association
year 100
Italian
Banking
Association
year 100
Forum | Papers
Forum | Papers
Esg Rating, Risk and Return: Evidence from the S&P 500 Index
N. 10 - 2025Fabiomassimo Mango, Federica Castro, Mavie Cardi, Cosimo Paccione
The growing interest in Environmental, Social, and Governance (Esg) factors has led asset managers to develop new strategic allocation approaches ...
Sustainable credit: regulation and trends for banks and companies in China
N. 9 - 2025Pina Murè, Valeria Antonelli, Saverio Giorgio
This study employs a content analysis of international research, with particular emphasis on articles authored by Chinese scholars, to elucidate the strengths and weaknesses of ...
Enhancing Bank Valuation with Ai-Driven Networks: A Copula Node Multilayer Approach
N. 7-8 - 2025Roberto Moro-Visconti
Italian banks are among the entities that have benefited most from the improvement in public finances. This strengthening has not translated into more favourable conditions for credit but ...
Credit risk and the determination of thresholds in the Ifrs 9 framework: the kinematic Sicr
N. 6 - 2025Luca Giordano, Alessandro Vistocco, Roberto Bartocetti
Under the Ifrs 9 accounting standard, entities are required to define a threshold for the significant increase in credit risk (Sicr) for classifying the performing exposures into Stage 1 and Stage 2 ...
The representation of performance in Italian pension funds: readability and comparability in the information notes
N. 5 - 2025Gian Marco Chiesi, Mario Valletta, Paola Zocchi
The article focuses on the readability and comparability profiles of the key official document of Italian open pension funds with specific reference to the representation of performance ...
Esg performance of banks: How relevant is ownership structure?
N. 4 - 2025Paolo Fiorillo, Gianluca Santilli
Analysing the link between the sustainability profiles of banks and their shareholders is crucial to understanding whether they share and approach sustainability in the same way ...
The sectoral exposure of sustainable funds: an analysis of the Sfdr labels
N. 4 - 2025Andrea Odille Bosio, Jonathan Taglialatela, Angelo Meda
Sustainable funds have attracted significant capital inflows over the past decade, but academic research has not identified systematic differences compared to traditional funds ...
Circular economy, corporate sustainability reporting and equity risk in European markets: first findings
N. 3 - 2025Claudio Zara, Luca Bellardini, Federica Oliva
Alongside the surge in corporate non-financial disclosure (Nfd), investors and regulators are acknowledging the growing relevance of the circular economy (Ce) in sustainability, leading to a rise in the market ...
The role of Esg performances in corporate risk assessment: an analysis on the cost of debt at the worldwide level
N. 2 - 2025Simone Boccaletti, Gianluca Gucciardi
This paper investigates the relationship between environmental, social, and governance (Esg) practices and the cost of debt ...
Explainable Machine Learning for the estimation of default probabilities of Italian Smes
N. 2 - 2025Federico Beltrame, Alex Sclip
Sophisticated Machine Learning (Ml) models have seen to increase predictive accuracy of linear regression models in the context ...
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