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Equity reports, target prices and analysts’ predictive capacity of shares market prices
Professional financial analysts analyse economic foundamentals and shares trends of companies with shares traded on financial markets, in order to estimate target prices. The research aims to investigate correlation degrees between target prices and traded prices in order to evaluate analysts’ predictive capacity.
Goodwill in non profit organizations and in enterprises with negative earnings
How can deals where goodwill values are paid for businesses with negative or poor earnings levels be explained? This is the driving research question investigated both on an empirical basis and on a theoretical perspective.
Evolution of Italian legislation on the financial statement
Primary and secondary national legislation on accounting standards has been widly chaged. The process was driven by the transposition of European Community directives and the targeted convergence towards IAS-IFRS. This phenomenon incorporated important innovations into local accounting legislation, but at the same time it isn’t free of grey areas, due to lack of a comprehensive principle framework.