Today investors are particularly interested in having a direct impact on the achievement of a sustainable global development model, and therefore they consider as very relevant the disclosure of sustainability issues of the companies in which they invest. In fact, in recent years there has been an increase in Sustainable Responsible Investing (SRI), that is […]
Despite the growing interest in the field of IC, there is still a lack of evidence and literature on the importance of IC in companies’ turnarounds, an issue that is even more pressing due to Covid-19. The pandemic is impacting corporates’ performances all over the world and most of them will face turnaround processes after […]
Banks are nowadays compelled to implement specifically adequate internal procedures and reporting files to be able to identify and manage potential non-performing corporations at a very early stage. This practice has become necessary to monitor performing loans and avoid any deterioration in credit quality. Banks have to fix the set of UTP (“Unlikely-To-Pay”) and consider […]
The study of company dynamics is increasingly influenced by the role that the analysis of cash flows assumes, as these play a central role both for the company’s economic performance and in predictive terms. However, the literature on the predictive capabilities of cash flows is scarce both in terms of number and depth of research, […]