The debate on fair value accounting is still open although last 20 years have been spent in searching for solution by academician, practitioners and institutions. After a long and continuous discussion both on the basic concepts and the information level contained in fair value measurements and...

Geostatistical spatial models are widely used in many applied fields to forecast data observed on continuous three-dimensional surfaces. We propose to extend their use to finance and, in particular, to forecasting yield curves. We present the results of an empirical application where we apply...

The purpose of the paper is to examine the characteristics and motives of Italian voluntary Public to Private transactions (PTPs) between 2001 and 2011 observing a final sample of more than 53 industrial companies, compared with a control sample of 106 companies still listed in the period. Main...

cover -- quartino -- Indice -- Introduzione -- Il prezzo del rischio -- Il costo medio ponderato del capitale -- Metodologie di stima del costo del capitale proprio -- Metodologie di stima del costo del capitale di debito -- Tecniche di stima del costo del capitale di rischio -- Tecniche di...

The distinctiveness of migrants’ entrepreneurial propensity can be explained by considering both internal characteristics of the individual migrant, as well as the external environment of the host economy he/she operates in (Kloosterman et al. 1999). Migrants can perceive and seek...

The main aim of this research is study the role of entrepreneurial education in academic wellbeing and burnout prevention. Based upon the existing literature, it has been reached the elaboration of several hypothesis; first of all the existence of a high level of entrepreneurial motivations...