Disclosure in Banking : The Role of Financial Reporting in Bank Behaviors and Investor Decision-Making / / by Sara Longo

• Record Nr.: UNINA9910984690403321
• Autore: Longo Sara
• Pubbl/distr/stampa: Cham : , : Springer Nature Switzerland : , : Imprint : Springer, , 2025
• ISBN: 9783031841965; 9783031841958
• Edizione: [1st ed. 2025.]
• Descrizione fisica: 1 online resource (154 pages)
• Collana: SIDREA Series in Accounting and Business Administration, , 2662-9887
• Disciplina: 657.3; 658.1512
• Soggetti: Financial statements; Financial risk management; Accounting; Capital market; Auditing; Energy policy; Financial Reporting; Risk Management; Financial Accounting; Capital Markets; Energy Policy, Economics and Management
• Lingua di pubblicazione: Inglese
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Nota di contenuto: Introduction -- Disclosure regulation for transparency, stability, and competition in banking -- Bank risk disclosure: towards mandatory non-financial information -- Climate change risk: the new frontier in banking disclosure -- Do transparent banks do more green lending? Evidence from climate stress tests.
• Sommario/riassunto: Disclosure represents an evergreen topic in banking since it allows breaking down the opacity of the so-called “black box” banks. The recent failures of Silicon Valley Bank and Credit Suisse in March 2023 have reignited discussions about the role played by banking disclosure and its link to transparency, financial stability, and competition. Given ; these premises, this book comprehensively explains how banking disclosure has evolved in the last decades, shaping banks’ behaviors and mainly investors' decision-making. The book provides an in-depth review of the field, highlighting theories and empirical studies about banking disclosure grounded on regulatory mandates and voluntary initiatives mitigating agency conflicts and addressing information asymmetries. Then, this book discusses banks' need to enhance their disclosure practices to comply with stress tests and contribute to sustainable development, particularly in light of climate change risk. To this end, an empirical investigation uncovers banks scrutinized by regulators and supervisors are more inclined to engage in green lending and prioritize borrowers’ ESG disclosures, thus promoting a more sustainable economy. Lastly, this book presents the state of the art about the link between banking disclosure and sustainability, suggesting potential avenues for future research.

Sulla competenza a presentare un altro acquirente nella espropriazione di quota di società a responsabilità limitata / [Gabriele Racugno]

• Record Nr.: UNISA996688072203316
• Autore: RACUGNO, Gabriele
• Pubbl/distr/stampa: [S.l., : s.n., dopo il 1981]
• Descrizione fisica: 8 p. ; 24 cm
• Disciplina: 346.450666
• Soggetti: Quote sociali - Legislazione
• Collocazione: XVI.7.Misc. 590
• Lingua di pubblicazione: Italiano
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Note generali: Titolo dell'intitolazione; Nome dell'autore alla fine del testo; Estratto da: Giurisprudenza commerciale

A history of the laws of war . Volume 2 The customs and laws of war with regards to civilians in times of conflict / / Alexander Gillespie

• Record Nr.: UNINA9910967597603321
• Autore: Gillespie Alexander
• Pubbl/distr/stampa: Oxford ; ; Portland, Oregon : , : Hart Publishing, , 2011
• ISBN: 9786613529381; 9781847318626; 1847318622; 9781472565730; 1472565738; 9781280125522; 1280125527; 9781847318404; 1847318401
• Edizione: [1st ed.]
• Descrizione fisica: 1 online resource (325 p.)
• Disciplina: 341.6
• Soggetti: Arms control - History; Combatants and noncombatants (International law) - History; Prisoners of war - Legal status, laws, etc - History; War (International law) - History; War - Protection of civilians - History
• Lingua di pubblicazione: Inglese
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Note generali: Description based upon print version of record.
• Nota di bibliografia: Includes bibliographical references and index.
• Nota di contenuto: Introduction -- II. Starvation -- III. Occupation -- IV. Property -- Conclusion .
• Sommario/riassunto: "This second book on civilians examines four different topics. The first topic deals with the targetting of civilians in times of war. This discussion is one which has been largely governed by the developments of technologies which have allowed projectiles to be discharged over ever greater areas, and attempts to prevent their indiscriminate utilisation have struggled to keep pace. The second topic concerns the destruction of the natural environment, with particular regard to the utilisation of starvation as a method of warfare, and unlike the first ; topic, this one has rarely changed over thousands of years, although contemporary practices are beginning to represent a clear break from tradition. The third topic is concerned with the long-standing problems of civilians under the occupation of opposing military forces, where the practices of genocide, collective punishments and/or reprisals, and rape have occurred. The final topic in this volume is about the theft or destruction of the property of the enemy, in terms of either pillage or the intentional devastation of the cultural property of the opposition. As a work of reference this set of three books is unrivalled, and will be of immense benefit to scholars and practitioners researching and advising on the laws of warfare. It also tells a story which throws fascinating new light on the history of international law and on the history of warfare itself."--Bloomsbury Publishing.