Zobrazeno 1 - 8
of 8
pro vyhledávání: '"Damiano Montani"'
Autor:
Damiano Montani, Andrea Bosisio
Publikováno v:
N° 2 (marzo-aprile). :380-386
Sunto Il fenomeno legato alla raccolta di capitale destinato a investimenti attraverso il crowdfunding è in continua evoluzione. Trattasi di un ecosistema sempre più articolato e variegato, in cui le piattaforme online giocano un ruolo cruciale. In
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a8ba81a8d007d3d4602f71090fad82e7
https://doi.org/10.35948/1590-5586/2023.294
https://doi.org/10.35948/1590-5586/2023.294
The aim of this conceptual article is to present a systematic literature review about the most used and innovative startup valuation methods to define the state of art and future trends on this important topic. Because of the particular features of e
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::3021edd9a550965f44eec4c411b854d8
http://hdl.handle.net/10446/164348
http://hdl.handle.net/10446/164348
In this article, we build a Quantitative Discretion Index (hereafter referred to as QDI) to identify within the financial statements the most vulnerable areas related to possible opportunistic earnings management (hereafter referred to as EM) practic
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::5fba5012174322847697f8da45c283c4
http://hdl.handle.net/10446/157323
http://hdl.handle.net/10446/157323
Publikováno v:
Accounting and Finance Research. 10:44
The process of accounting harmonisation via International Accounting Standards/International Financial Reporting Standards (IAS/IFRS) adoption is very widespread, and it is still involving a huge number of countries all over the world.Previous academ
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::10d5506dc4ec8a26478127939b080ef6
https://doi.org/10.5430/afr.v10n3p44
https://doi.org/10.5430/afr.v10n3p44
The valuation of a small or medium-sized enterprise through subjective methods, may not exclude a correct contextualisation of the data forming the information base of the estimate. “Contextualisation” refers to the general overview of all those
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::50a79f2b410f9faa4f688ef9dd81517a
http://hdl.handle.net/11565/4014692
http://hdl.handle.net/11565/4014692
Publikováno v:
International Journal of Business and Management. 12:56
This paper is a first analysis of the tools required to convert the fiscal data gathered from the management control systems into official guidelines for a long-lasting healthcare governance.This paper proposes some reflections about the peculiarity
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::341e7a80193f438ea4a63c58102e25a7
https://doi.org/10.5539/ijbm.v12n2p56
https://doi.org/10.5539/ijbm.v12n2p56
Autor:
Daniele Gervasio, Damiano Montani
Publikováno v:
International Journal of Business and Management. 12:123
Asked to reconstruct and interpret the causes of the current global crisis, an archaeologist of the fourth millennium could easily find himself sifting through the deluge of publications on the subject of financial instruments known as “derivatives
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::7e8977d42415e05b5dafe8ab6200472f
https://doi.org/10.5539/ijbm.v12n2p123
https://doi.org/10.5539/ijbm.v12n2p123
Autor:
Daniele Gervasio, Damiano Montani
The study shows the benefits of more discretion and less guidance in IFRS by presenting an arbitrariness and subjectivity index. The measurement of discretion proposed is based on a scale of values which improves the accuracy of information on measur
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::35522d2aed32a3d3afb6025444a82bdf
http://hdl.handle.net/10446/29180
http://hdl.handle.net/10446/29180