October 2018

Performance, financing decisions and corporate governance of Italian medium and large private family firms

This empirical study examines the relationship between financing decisions and corporate governance on the one side and firm performance on the other, concerning Italian large and medium private family firms. Tax-aggressive practices are not used to avoid a deprivation of socioemotional wealth, in terms of diminished reputation, caused by a possible tax-related lawsuit. Due to the low risk perception and most likely the...

Author(s): Oscar Domenichelli  

October 2018

Assessing the extent of compliance with IAS 41 by agricultural entities in Southern Malawi

The paper assesses the extent to which Malawian agricultural entities are complying with recognition and measurement requirements of IAS 41-Agriculture, for their agricultural produce and biological assets. The purpose of the paper is to investigate the extent to which Malawian agricultural entities are using the fair value accounting model proposed in IAS 41 for measuring their agricultural produce and biological...

Author(s): Nelson Ndala