The main aim of a Chapter devoted to a Country is to highlight the recent developments of Financial Reporting and to show the existence of links between Corporate Governance practices and accounting and economic performance. Turning this two-fold objective to the Italian case we have to face with a specific question. Assuming an international perspective why the Italian case could draw the attention of scholars, accountants, institutions, standard setters? Introducing to the content of this chapter we could add a sort of subtitle with the following synthesis: Accounting and Corporate Governance in Italy: a “small world is trying to resist”.
DI PIETRA, R. (2011). Analysis of Changing Institutional Environments, New Accounting Policies, and Corporate Governance Practices in Italy. In Law, Corporate Governance, and Accounting (pp. 230-257). New york : Routledge.
Analysis of Changing Institutional Environments, New Accounting Policies, and Corporate Governance Practices in Italy
DI PIETRA, ROBERTO
2011-01-01
Abstract
The main aim of a Chapter devoted to a Country is to highlight the recent developments of Financial Reporting and to show the existence of links between Corporate Governance practices and accounting and economic performance. Turning this two-fold objective to the Italian case we have to face with a specific question. Assuming an international perspective why the Italian case could draw the attention of scholars, accountants, institutions, standard setters? Introducing to the content of this chapter we could add a sort of subtitle with the following synthesis: Accounting and Corporate Governance in Italy: a “small world is trying to resist”.
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https://hdl.handle.net/11365/12825
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