Short Notes about Financial Reporting in Italian Family Businesses
The main purpose of the paper is to analyse some features regarding economic and financial communication in Italian family companies. This is a theoretical essay focuses on to point out the new role played by balance sheet as a public document which carries all information needed by players operatin...
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| Format: | Article |
| Language: | English |
| Published: |
Editura ASE
2011-03-01
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| Series: | Revista de Management Comparat International |
| Subjects: | |
| Online Access: | https://www.rmci.ase.ro/no12vol1/06.pdf |
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| _version_ | 1846138060739182592 |
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| author | Paolo RICCI |
| author_facet | Paolo RICCI |
| author_sort | Paolo RICCI |
| collection | DOAJ |
| description | The main purpose of the paper is to analyse some features regarding economic and financial communication in Italian family companies. This is a theoretical essay focuses on to point out the new role played by balance sheet as a public document which carries all information needed by players operating both inside and outside the company. Paper shows the long and troubled process of transforming balance sheet from internal document to an official document useful to stakeholder to measure and evaluate family business performance and to implement accountable and responsible behaviour. The most important aspects being considered are: 1) the relationship linking balance sheet and stakeholders; 2) the relationship between company-family and patrimony-marriage; 3) the consequences caused to the balance sheet by measurement regulations. |
| format | Article |
| id | doaj-art-df465f7b18414d1d85ffc18cb35362af |
| institution | Kabale University |
| issn | 1582-3458 2601-0968 |
| language | English |
| publishDate | 2011-03-01 |
| publisher | Editura ASE |
| record_format | Article |
| series | Revista de Management Comparat International |
| spelling | doaj-art-df465f7b18414d1d85ffc18cb35362af2024-12-07T14:23:43ZengEditura ASERevista de Management Comparat International1582-34582601-09682011-03-011217383Short Notes about Financial Reporting in Italian Family Businesses Paolo RICCI 0Università degli Studi del Sannio – Benevento, Italy The main purpose of the paper is to analyse some features regarding economic and financial communication in Italian family companies. This is a theoretical essay focuses on to point out the new role played by balance sheet as a public document which carries all information needed by players operating both inside and outside the company. Paper shows the long and troubled process of transforming balance sheet from internal document to an official document useful to stakeholder to measure and evaluate family business performance and to implement accountable and responsible behaviour. The most important aspects being considered are: 1) the relationship linking balance sheet and stakeholders; 2) the relationship between company-family and patrimony-marriage; 3) the consequences caused to the balance sheet by measurement regulations. https://www.rmci.ase.ro/no12vol1/06.pdffamily businessbalance sheetaccountabilityfinancial reportingfirm behaviourstakeholders |
| spellingShingle | Paolo RICCI Short Notes about Financial Reporting in Italian Family Businesses Revista de Management Comparat International family business balance sheet accountability financial reporting firm behaviour stakeholders |
| title | Short Notes about Financial Reporting in Italian Family Businesses |
| title_full | Short Notes about Financial Reporting in Italian Family Businesses |
| title_fullStr | Short Notes about Financial Reporting in Italian Family Businesses |
| title_full_unstemmed | Short Notes about Financial Reporting in Italian Family Businesses |
| title_short | Short Notes about Financial Reporting in Italian Family Businesses |
| title_sort | short notes about financial reporting in italian family businesses |
| topic | family business balance sheet accountability financial reporting firm behaviour stakeholders |
| url | https://www.rmci.ase.ro/no12vol1/06.pdf |
| work_keys_str_mv | AT paoloricci shortnotesaboutfinancialreportinginitalianfamilybusinesses |