| 1. |
- Argento, Daniela, et al.
(författare)
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Explaining the consolidation of financial statementsin the Swiss Federal Government
- 2012
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Ingår i: Yearbook of Swiss Administrative Sciences 2012. - Winterthur : Swiss Society of Administrative Sciences SSAS. ; , s. 11-22
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Bokkapitel (refereegranskat)abstract
- The growing development of decentralized entities has highlighted the limitations f the traditional annual reports of governments, which do not necessarily capture he financial consequences of subsidiaries, joint ventures and associates. There s a growing tendency to consider consolidated financial statements as essential o support decision-making processes and to ensure higher public accountability. his paper seeks to understand and to explain how the Swiss Federal Government as prepared its consolidated financial statements for the three fiscal years 009–2011.
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| 2. |
- Argento, Daniela, et al.
(författare)
-
Explaining the consolidation of financial statementsin the Swiss Federal Government
- 2012
-
Ingår i: Yearbook of Swiss Administrative Sciences 2012. - Winterthur : Swiss Society of Administrative Sciences SSAS. ; , s. 11-22
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Bokkapitel (populärvet., debatt m.m.)abstract
- The growing development of decentralized entities has highlighted the limitations f the traditional annual reports of governments, which do not necessarily capture he financial consequences of subsidiaries, joint ventures and associates. There s a growing tendency to consider consolidated financial statements as essential o support decision-making processes and to ensure higher public accountability. his paper seeks to understand and to explain how the Swiss Federal Government as prepared its consolidated financial statements for the three fiscal years 009–2011.
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| 3. |
- Argento, Daniela, et al.
(författare)
-
Exploring the receptivity to accounting regulation change : what information is being disclosed in Italian Management's Reports
- 2012
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Rapport (övrigt vetenskapligt/konstnärligt)abstract
- This paper is aimed at investigating how regulatory change affects corporate disclosure. In particular, an analysis of the information disclosed in the Management’s Reports prepared by Italian listed companies is conducted. The Italian context is interesting because the 2007 reform has extended the contents to be included in Management’s Reports. Companies have to disclose information pertaining to risks and uncertainties, performance indicators, environment and personnel. These new requirements do not only lead to an increase of the information to be disclosed, but also to a change in the nature of the information made available. In addition to the more traditional financial information, also social, environmental and strategic information must be provided. The content analysis conducted on the 2008 financial year Management’s Reports prepared by the major Italian listed companies allows for formulating reflections on the receptivity to regulatory change. Research findings suggest that only few companies have been receptive to the reform.
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| 4. |
- Argento, Daniela, et al.
(författare)
-
Exploring the receptivity to accounting regulation change : what information is being disclosed in Italian Management's Reports
- 2012
-
Bok (övrigt vetenskapligt/konstnärligt)abstract
- This paper is aimed at investigating how regulatory change affects corporate disclosure. In particular, an analysis of the information disclosed in the Management’s Reports prepared by Italian listed companies is conducted. The Italian context is interesting because the 2007 reform has extended the contents to be included in Management’s Reports. Companies have to disclose information pertaining to risks and uncertainties, performance indicators, environment and personnel. These new requirements do not only lead to an increase of the information to be disclosed, but also to a change in the nature of the information made available. In addition to the more traditional financial information, also social, environmental and strategic information must be provided. The content analysis conducted on the 2008 financial year Management’s Reports prepared by the major Italian listed companies allows for formulating reflections on the receptivity to regulatory change. Research findings suggest that only few companies have been receptive to the reform.
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| 5. |
- Argento, Daniela, et al.
(författare)
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Governance and control of externalized water service management : comparing solutions adopted in Italy and Sweden
- 2011
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Ingår i: Corporate Ownership & Control. - 1727-9232 .- 1810-3057. ; 8:3, s. 188-195
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Tidskriftsartikel (refereegranskat)abstract
- In this paper the challenges imposed on corporate governance of water services in Italy and Sweden are analyzed and compared. From the comparative analysis we notice that with externalization of services more stakeholders become involved in the provision of the services. These stakeholders have common as well as divergent interests and the challenges thus become to find an alignment of interest among stakeholders in order to secure a sustainable provision of the services. The comparative analysis indicate that such alignment is especially difficult when stakeholders have heterogeneous background (public and private sector).
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| 6. |
- Argento, Daniela, et al.
(författare)
-
Governance and Control of Externalized Water Service Management: Comparing solutions adopted in Italy and Sweden
- 2011
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Ingår i: Corporate Ownership & Control. - : Virtus Interpress. - 1727-9232. ; 8:3, s. 188-195
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Forskningsöversikt (refereegranskat)abstract
- Abstract in UndeterminedIn this paper teh challenges imposed on corporate governance of water services in Italy and Sweden are analyzed and compared. From the comparative analysis we notice that with externalization of services more stakeholders become involved in the provision of services. These stakeholders have common as well as divergent interests and the challenge thus become to find an alignment of interest among stakeholders in order to secure a sustainable provision of the services. The comparative analyzis indicate that such alignment is especially difficult when stakeholders have heterogeneous background (public and private sector).
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| 7. |
- Argento, Daniela, et al.
(författare)
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IASB ED management commentary versus European regulation : the impact on Management’s Reports of companies listed on Italian stock exchange
- 2014
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Ingår i: Accounting and regulation. - New York : Springer-Verlag New York. - 9781461480969 - 9781461480976 ; , s. 291-309
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Bokkapitel (refereegranskat)abstract
- This chapter aims to investigate how regulatory change affects corporate disclosure. The explanations are based on institutional theory which provides an understanding of how organizations may react to a change in the regulatory framework. By conducting a content analysis, the chapter focuses on the information disclosed in the Management’s Reports prepared by the major Italian listed companies after the enactment of the 2007 law. This law extended companies’ disclosure obligations since management has to disclose information pertaining to risks and uncertainties, performance indicators, environment, and personnel. The new requirements not only lead to an increase in the information to be disclosed, but also to a change in the nature of the disclosed information. In addition to the more traditional financial information, also social, environmental, and strategic information should be provided. The main results of the content analysis allow to formulate some tentative reflections on companies’ receptivity to the 2007 regulatory change.
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| 8. |
- Argento, Daniela, et al.
(författare)
-
IASB ED management commentary versus European regulation : the impact on Management’s Reports of companies listed on Italian stock exchange
- 2014
-
Ingår i: Accounting and regulation. - New York : Springer-Verlag New York. ; , s. 291-309
-
Bokkapitel (populärvet., debatt m.m.)abstract
- This chapter aims to investigate how regulatory change affects corporate disclosure. The explanations are based on institutional theory which provides an understanding of how organizations may react to a change in the regulatory framework. By conducting a content analysis, the chapter focuses on the information disclosed in the Management’s Reports prepared by the major Italian listed companies after the enactment of the 2007 law. This law extended companies’ disclosure obligations since management has to disclose information pertaining to risks and uncertainties, performance indicators, environment, and personnel. The new requirements not only lead to an increase in the information to be disclosed, but also to a change in the nature of the disclosed information. In addition to the more traditional financial information, also social, environmental, and strategic information should be provided. The main results of the content analysis allow to formulate some tentative reflections on companies’ receptivity to the 2007 regulatory change.
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| 9. |
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| 10. |
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