Purpose: This paper aims to investigate the factors influencing chief executive officers’ (CEOs') intentions to implement cloud technology in Italian small and medium-sized enterprises (SMEs). Design/methodology/approach: The study proposes a model that integrates the theoretical construct of...

Purpose – The purpose of this paper is to better understand how mandatory risk categories are disclosed and to provide a better understanding of the reasons why risk disclosure looks less useful than it ought to be. Design/methodology/approach – We analyze how Italian banks provide risk...