scholarly journals An Empirical Analysis of 'Corporate Italy': Legal Entities, Financial and Ownership Structure and Corporate Governance 2004-2012

2013 ◽  
Author(s):  
Carlo Bellavite Pellegrini
Keyword(s):  
Corporate Governance ◽  
Empirical Analysis ◽  
Ownership Structure ◽  
Legal Entities

scholarly journals An empirical analysis of “corporate Italy”: Legal entities, financial and ownership structure and corporate governance 2004-2012

2013 ◽  
Vol 10 (4) ◽  
pp. 117-129
Author(s):  
Carlo Bellavite Pellegrini
Keyword(s):  
Corporate Governance ◽  
Empirical Analysis ◽  
Ownership Structure ◽  
Limited Liability ◽  
Historical Period ◽  
Ownership Structures ◽  
Corporate System ◽  
Legal Entities

This research has a twofold target. For one extent it embraces on a wider historical period previous analyzed related to the innovative bodies of law introduced by the Vietti’s Reform in 2004, providing an overall evidence related to the Italian corporate system, ranging from consistency and dynamics of the different forms of legal entities, to their corporate governance and ownership structures. For another extent it proposes completely new data about other patterns of “Corporate Italy” which have never been enquired in a systematic way before. The paper provides a wide analysis of the ownership structures of unlisted joint stock Italian companies and of the limited liability companies describing the number of all the M&A deals or corporations’ transformation or liquidation during 2012.

scholarly journals Corporate governance and intellectual capital disclosure. An empirical analysis of the Italian listed companies

2016 ◽  
Vol 13 (2) ◽  
pp. 187-201 ◽  
Author(s):  
Maria Assunta Baldini ◽  
Giovanni Liberatore
Keyword(s):  
Corporate Governance ◽  
Content Analysis ◽  
Empirical Analysis ◽  
Intellectual Capital ◽  
Ownership Structure ◽  
Audit Committee ◽  
Listed Companies ◽  
Annual Reports ◽  
Board Composition ◽  
Competitive Position

Intellectual capital (IC) as well as disclosure of information on IC has in recent years gained importance. IC is the key issue in strengthening a firm’s competitive position and in achieving its objectives. The purpose of this study is to investigate some determinants of the disclosure of IC in annual reports. In particular the aim of this research is to analyse the internal mechanisms of corporate governance (board composition, role duality, ownership structure, auditor type and size of audit committee), which influence the intellectual capital disclosure in corporate annual reports for a sample of all listed Italian firms at 31st December 2010. It has been used a disclosure index as a dependent variable, (ICD), and the method used to measure it is content analysis.

Sign in / Sign up

Export Citation Format

Share Document