The normative framework of non-performing loans: regulatory and accounting issues
by Andrea Miglionico Abstract: This article examines divergences in the definition of non-performing loans (NPLs) across countries, accounting regimes and firms. Currently no common definition of NPLs exists. From the point … Continue reading
BverfG vs ECB: the 2nd Round
by Diego Rossano Abstract: This paper analyses the recent decision of 18 July 2017, published on 15 August 2017, with which the German Federal Constitutional Court (BVerfG) decided to suspend … Continue reading
Overview of property protection in Brazil (in the light of the World Bank’s Doing Business Report)
by Guilherme Calmon Nogueira da Gama and Patrícia Silva Cardoso Abstract: The present article has the purpose to delineate a brief overview of the property right in Brazil and descant on … Continue reading
EBA launches harmonisation of European covered bonds rules
by Patrizio Messina Abstract: The article analyses the framework of Covered Bonds legislation, focusing on the European regulatory fragmentation with regards to this tool. Indeed, together with its utility within the … Continue reading
The New Italian Regime on Blockholders Disclosure and its Effects on Creeping Acquisitions: Preliminary Thoughts
by Andrea Sacco Ginevri Abstract: This Article analyzes the main issues arising from the new Italian regime on Blockholders disclosure recently introduced by a new paragraph of Article … Continue reading
Assessment of financial stability of banking systems
Abstract: The article studies the problems related to the assessment of the level of financial stability in the banking sector of the economy. It makes a strong case for the necessity … Continue reading
Open Review of Management, Banking and Finance 
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