The Italian Crisis and Insolvency Code has moved corporate governance from a reactive idea of crisis management to a preventive model in which firms are expected to organise information, responsibilities and controls before distress becomes irreversible. This paper develops a conceptual framework for interpreting adequate organisational, administrative and accounting arrangements as an intelligent and sustainable […]
The study focuses on the valuation of multi-year rights to sports performances (DPS) of professional football players, which is crucial for understanding the correlation between costs and revenues and assessing the economic capital of football clubs. DPS are typically classified as intangible assets, but discrepancies between recorded costs and actual market value can impact compliance […]