1.

Record Nr.

UNINA9910254874303321

Autore

Formisano Vincenzo

Titolo

Non-Knowledge Risk and Bank-Company Management [[electronic resource] ] : The Role of Intangibles in Rating Models / / by Vincenzo Formisano

Pubbl/distr/stampa

London : , : Palgrave Macmillan UK : , : Imprint : Palgrave Macmillan, , 2016

ISBN

1-137-49713-0

Edizione

[1st ed. 2016.]

Descrizione fisica

1 online resource (XII, 241 p.)

Collana

Palgrave Macmillan Studies in Banking and Financial Institutions, , 2523-336X

Disciplina

332.1068/1

Soggetti

Banks and banking

Management

Economics

Management science

Banking

Economics, general

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Note generali

Bibliographic Level Mode of Issuance: Monograph

Nota di bibliografia

Includes bibliographical references and index.

Sommario/riassunto

In the current economic scenario, the intangible assets contribute significantly to the construction of the competitive positioning of a company. It follows that this intangible information must be appropriately considered in the internal rating system (IRSs). Currently key aspects of business risk and operational risk such as potential for growth, competitive capabilities, core competencies, role in the supply chain of membership, and governance are being considered as secondary in this system. Intangible factors such as the milieu of the company and the environment in which it operates, are not being appropriately considered. In this book, Vincenzo Formisano proposes new guidelines aimed to set desirable IRSs in which the weight of intangible assets is appropriately and properly valued. He addresses practical rules for achieving a rating system capable of understanding and enhancing the intangible assets of a company and for the



assessment of creditworthiness. The first part of the book focuses on existing practices; the second part exposes a general model for the classification and interpretation of intangibles. The third part provides practical guidelines designed to configure desirable rating models in which the weight of intangible assets is correctly considered. This book offers theoretical and practical insights and an easy-to-read approach which provides a valuable source of information for teachers and students in Finance. It is also a useful reference point for the Banking, Accounting and Finance managerial communities.