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N° 3 March 2014

N° 3 March 2014

Ownership structure and Corporate Governance of Italian listed companies Angela Ciavarella, Nadia Linciano, Valerio Novembre G32, G38 The corporate governance of Italian listed companies showed significant changes in the last fifteen years under the impulse of self-regulation initiatives,...

Single Supervisory Mechanism and new policies of risks’ regulation Franco Tutino G21, G28 The introduction of the Single Supervisory Mechanism will be the occasion to innovate and integrate banking regulation, in order to avoid unacceptable leve...

The media effect on investors behaviour: the publication of spin-off news Elvira Anna Graziano G14, G34 This study investigates the effect of the publication of spin-off news, published between 2000 and 2011 in the Wall Street Journal (Wsj), on the abnormal r...

Ratings communication to investors Giacomo De Laurentis G21, G24 A better understanding of the information provided by credit ratings and their proper use allow more transparent and effective communication to investors a...

Banking contracts and transparency regulation Giorgio De Nova G21, G28 The question concerning the relationship between general corporate regulation and special banks’ provisions is particularly relevant with regard to the iss...

Italian criminal discipline on usury: application aspects Alberto Lupoi G21, G28, K12 The Italian Criminal Code provisions on usury cannot be applied to banking transactions which are subject to a specific discipline

XBRL and Smes: an opportunity to improve financial communication Graziano Coller, Luca Erzegovesi, Davide Panizzolo G21, G32 Small and medium-sized enterprises’ financial reporting is generally inefficient and can be improved by a wider use of XBRL. In particular it could be usef...

European ETFs: Risks, tracking error and new regulation Marco Elia G15, G23 Recent developments in the traditional and synthetic Exchange-Traded Funds industry in Europe gave rise to new risks and represent a serious threat to the ...