Forum | Papers
The Social Disclosure (Sd), in general, expressed through corporate social reporting can sometimes be reflected only in a series of fulfillment. In this perspective, the research aims to verify, with reference to Cooperative Credit Banks (Bcc) in Ita...
Edward I. Altman, Alessandro Giannozzi, Oliviero Roggi, Gabriele Sabato
The goal of this paper is to analyze the role that non-financial variables can play in assessing Smes creditworthiness and to compare their value in predicting business failure with the one of the most commonly used...
Donatella Depperu, Enrico Fabrizi, Daniele M. Ghezzi
In this article we analyze the turnover dynamics of Ceos before and after the company Ipo. Ceo turnover depends on a number of factors, related to company, personal career and traits
Irma Malafronte, Maria Grazia Starita
This research investigates disclosure practices of European insurers over the 2006-2010 time horizon. First, it constructs a disclosure index based on the information companies provide in their annual reports. Then, it estimates the relationship betw...
The cooperative credit system in Europe has been affected to a lesser extent by the crisis than other banks: cooperative banks have maintained a good quality of loans and a low pro-cyclicality of credit supply
Laura Chiaramonte, Federica Poli, Marco Ercole Oriani
Based on a sample of banks from eleven European countries over the period 2001-2010, this paper examines the stability of cooperative banks in comparison with other business models, as well as the specific role played ...
Edward I. Altman, Alessandro Danovi, Alberto Falini
This paper analyzes the methods of rating attribution of the major international agencies (Moody's, Fitch and Standard & Poor's) between 2005 and 2010 for a sample of Italian and European listed banks
Elisabetta D'Apolito, Vincenzo Pacelli
This paper analyzes the methods of rating attribution of the major international agencies (Moody's, Fitch and Standard & Poor's) between 2005 and 2010 for a sample of Italian and European listed banks and tests empirically...
Previous researches have demonstrated that consumer decisions could be affected by some biases in the supplementary pension field. Decisionmaking is very often not guided by rationality, and in many cases, if forced to choose, people will decide not ...
Anna Maria Biscotti, Eugenio D'Amico
This paper aims to empirically test the credit risk, measured as non-performing loans, of cooperative banks which operate in a specific Italian geographic area (Lazio, Umbria and Sardegna).We perform a regression analysis over the period 1995-2009