Accounting structures, sustainability and corporate crises in partnerships
by Giuseppe Antonio Policaro* and Andrea Miglionico** ABSTRACT: This article provides a critical analysis of the reforms to the Italian Business Crisis and Insolvency Code as applied to partnerships, with … Continue reading
Risk Culture and Culture Risk: Governance Accountability in the Face of Organizational Misalignment
by Rosa Cocozza and Fernando Metelli Abstract: This paper explores the conceptual and operational distinction between risk culture, understood as the set of shared norms and behaviours guiding responsible risk-taking, … Continue reading
From Avatars to Algorithms: The Evolution of Personal Non-Property Rights and Digital Asset Governance in Italy and the European Union
by Ettore Maria Lombardi and Alexey Ivanov Abstract: This article identifies a dual shift in Italian and EU private law under digitalization. Personality rights are “constitutionalized”: from scant civil-code rules … Continue reading
MONETARY SOVEREIGNTY AFTER THE FINTECH EVOLUTION: THE IMPLICATIONS OF THE DIGITAL EURO PROJECT
by Valerio Lemma Abstract: This article analyses the evolution of the digital euro project in light of the transformations brought about by fintech in money markets. Beginning with the emergence … Continue reading
Brief Review of Anglo-American Literature on Corporate Governance Models and Information of Non Executive Directors
by Giuseppe Desiderio Abstract: This article surveys leading strands of the Anglo-American corporate governance literature to assess how different board models shape the information environment of non-executive directors (NEDs). Starting … Continue reading
European Banking Governance: Historical Evolution and Future Perspectives
by Natividad Araque Hontangas and Rita Mascolo Abstract: This article reconstructs the evolution of banking governance in Italy and Europe from a long-term perspective, highlighting the complex and layered nature … Continue reading
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