Full Title
MANAGEMENT CONTROL
Publisher
FrancoAngeli
ISSN
2239-0391 (Printed Journal)
2239-4397 (Online Journal)
Journal Issue Number
3
Journal Issue Designation
3
Journal Issue Date (YYYY/MM)
2020/10
Full Title
Pressione competitiva e previsione dell'insolvenza
By (author)
First Page
35
Last Page
58
Language of text
Italian
Publication Date
2020/10
Copyright
2020 FrancoAngeli srl
Unstructured Citation
Agarwal V., Taffler R. (2008), Comparing the performance of market-based and accounting-based bankruptcy prediction models, Journal of Banking & Finance, 32(8), pp. 1541-1551.
Unstructured Citation
Aguerrevere F.L. (2009), Real options, product market competition, and asset returns, The Journal of Finance, 64(2), pp. 957-983.
Unstructured Citation
Altman E.I. (1968), Financial ratios, discriminant analysis and the prediction of corporate bankruptcy, The journal of finance, 23(4), pp. 589-609.
Unstructured Citation
Altman E. I., Hotchkiss E. (2010), Corporate financial distress and bankruptcy: Predict and avoid bankruptcy, analyze and invest in distressed debt (Vol. 289), John Wiley & Sons.
Unstructured Citation
Altman E.I., Iwanicz-Drozdowska M., Laitinen E.K., Suvas A. (2015), Financial and non-financial variables as long-horizon
predictors of bankruptcy, working paper.
https://doi.org/10.2139/ssrn.2669668
Unstructured Citation
Altman E.I., Iwanicz‐Drozdowska M., Laitinen E.K., Suvas A. (2017), Financial distress prediction in an international context: A review and empirical analysis of Altman’s Z‐score model, Journal of International Financial Management & Accounting, 28(2), pp. 131-171.
Unstructured Citation
Amaduzzi A. (1957), Equilibrio e conflitto di interessi nel bilancio dell’impresa.
Unstructured Citation
Andrei P. (1996), La prevenzione dei dissesti aziendali: alcuni spunti di riflessione, in AA. VV., Crisi di impresa e procedure concorsuali, Milano, Giuffrè Andrei, 1996
Unstructured Citation
Argenti J. (1976), Corporate collapse, Wiley.
Unstructured Citation
Banca D’Italia –ISTAT (2019), La ricchezza delle famiglie e delle società non finanziarie italiane, -- reperibile sul sito https://www.istat.it/it/files//2019/05/Nota_Ricchezza_2005_2017.pdf (ultimo accesso giugno 2020).
Unstructured Citation
Beaver W.H. (1966), Financial ratios as predictors of failure. Journal of accounting research, pp. 71-111.
https://doi.org/10.2307/2490171
Unstructured Citation
Beaver W.H., Cascino S., Correia M., McNichols M.F. (2019), Group affiliation and default prediction. Management Science,
65(8), pp. 3559-3584.
https://doi.org/10.1287/mnsc.2018.3128
Unstructured Citation
Beaver W.H., Correia M., McNichols M.F. (2012), Do differences in financial reporting attributes impair the predictive ability of financial ratios for bankruptcy?, Review of Accounting Studies, 17(4), pp. 969-1010.
Unstructured Citation
Beaver W.H., McNichols M. F., Rhie J.W. (2005), Have financial statements become less informative? Evidence from the ability of financial ratios to predict bankruptcy, Review of Accounting Studies, 10(1), pp. 93-122.
Unstructured Citation
Berger A.N., Udell G.F. (2006), A more complete conceptual framework for SME finance. Journal of Banking & Finance, 30(11),
pp. 2945-2966.
https://doi.org/10.1016/j.jbankfin.2006.05.008
Unstructured Citation
Bertini U. (1990), Il sistema d’azienda. Schema di analisi, Torino, Giappichelli.
Unstructured Citation
Bertini U. (1969), Introduzione allo studio dei rischi nell’economia aziendale, Colombo Cursi.
Unstructured Citation
Camacho‐Miñano M.D.M., Segovia‐Vargas M. J., Pascual‐Ezama D. (2015), Which characteristics predict the survival of insolvent firms? An SME reorganization prediction model, Journal of Small Business Management, 53(2), pp. 340-354.
Unstructured Citation
Campbell J.Y., Hilscher J., Szilagyi J. (2008), In search of distress risk, The Journal of Finance, 63(6), pp. 2899-2939.
Unstructured Citation
Cassar G. (2011), Discussion of the value of financial statement verification in debt financing: Evidence from private US firms, Journal of Accounting Research, 49(2), pp. 507-528.
Unstructured Citation
Cenciarelli V.G., Greco G., Allegrini M. (2018), Does intellectual capital help predict bankruptcy?, Journal of intellectual capital, 19(2), pp. 321-337.
Unstructured Citation
Ciambotti M. (2005), Governo strategico d'impresa. Teoria, modelli e sistemi di pianificazione (Vol. 1, pp. 1-420), G. Giappichelli Editore.
Unstructured Citation
Coda V. (1991), Comunicazione ed immagine nella strategia d’impresa, Torino, Giappichelli, 1991.
Unstructured Citation
Coda V. (1977), Crisi d’impresa e comportamento direzionale, in AAVV., Crisi d’impresa e sistemi di direzione, Milano, Etas.
Unstructured Citation
D’Onza G. (2008), Il sistema di controllo interno nella prospettiva del risk management (Vol. 81), Giuffrè editore.
Unstructured Citation
Duffie D., Saita L., Wang K. (2007), Multi-period corporate default prediction with stochastic covariates, Journal of Financial Economics, 83(3), pp. 635-665.
Unstructured Citation
Ferrero G. (1987), Economia e management, Milano, Giuffrè.
Unstructured Citation
FitzPatrick P.J. (1932), A comparison of the ratios of successful industrial enterprises with those of failed companies.
Unstructured Citation
Garzella S. (2000), I confini dell’azienda. Un approccio strategico, Milano, Giuffrè.
Unstructured Citation
Ghu Y. (2011), Optimal Capital Structure, Relation-Specific Investment, and Supplier Competition. Midwest Finance Association 2012 Annual Meetings Paper.
Unstructured Citation
Giannessi E. (1960), Le aziende di produzione originaria. Le aziende agricole, Vol. I, Pisa Cursi.
Unstructured Citation
Giannessi E. (1969), Considerazioni critiche intorno al concetto di azienda.
Unstructured Citation
Greco G., Presti C., Marchi L. (2019), Il sistema di controllo interno: evoluzione e prospettive, in Nuove prospettive su governance, audit, risk e performance management, pp. 1-17, Giappichelli Editore.
Unstructured Citation
Guatri L. (1986), Crisi e risanamento delle imprese, Milano, Giuffrè.
Unstructured Citation
Hoberg G., Phillips G., Prabhala N. (2014), Product market threats, payouts, and financial flexibility. The Journal of Finance,
69(1), pp. 293-324.
https://doi.org/10.1111/jofi.12050
Unstructured Citation
Horrigan J.O. (1965), Some empirical bases of financial ratio analysis. The Accounting Review, 40(3), pp. 558-568.
Unstructured Citation
Jackendorff N. (1962), A study of published industry financial and operating ratios (Vol. 52). Small Business Administration.
Unstructured Citation
Jensen T.L., Lando D., Medhat M. (2016), Cyclicality and Firm-size in Private Firm Defaults. Working paper.
Unstructured Citation
Jones S., Hensher D.A. (2004), Predicting firm financial distress: A mixed logit model, The Accounting Review, 79(4), pp.1011-1038.
Unstructured Citation
Laitinen E.K. (1992), Prediction of failure of a newly founded firm, Journal of Business Venturing, 7(4), pp. 323-340.
Unstructured Citation
Li X. (2010), The impacts of product market competition on the quantity and quality of voluntary disclosures, Review of Accounting Studies, 15(3), pp. 663-711.
Unstructured Citation
Libby R. (1975), Accounting ratios and the prediction of failure: Some behavioral evidence, Journal of Accounting Research, pp. 150-161.
Unstructured Citation
Madonna S., Cestari G. (2010), I modelli di scoring nella previsione delle insolvenze.
Unstructured Citation
Matacena A. (1993), Strutture formali, logiche sostanziali e principi generali, Bologna, CLUEB
Unstructured Citation
Mattei M.M., Platikanova P. (2017), Do product market threats affect analyst forecast precision? Review of Accounting Studies, 22, pp. 1628-1665.
Unstructured Citation
Ohlson J.A. (1980), Financial ratios and the probabilistic prediction of bankruptcy, Journal of accounting research, pp. 109-131.
Unstructured Citation
Paganelli O. (1976), Il sistema aziendale: note ad uso degli studenti, Cooperativa Libraria Universitaria Editrice.
Unstructured Citation
Pesaran M.H., Schuermann T., Treutler B.J., Weiner S. M. (2006), Macroeconomic dynamics and credit risk: a global perspective.
Journal of Money, Credit and Banking, pp. 1211-1261.
https://doi.org/10.1353/mcb.2006.0074
Unstructured Citation
Platt H.D., Platt M.B. (2002), Predicting corporate financial distress: reflections on choice-based sample bias, Journal of Economics and Finance, 26(2), pp. 184-199.
Unstructured Citation
Poddighe F., Madonna S. (2006). I modelli di previsione delle crisi aziendali: possibilità e limiti (Vol. 72), Giuffrè Editore.
Unstructured Citation
Quagli A., Danovi A. (2010), Crisi aziendali e processi di risanamento.
Unstructured Citation
Shumway, T. (2001), Forecasting bankruptcy more accurately: A simple hazard model. The journal of business, 74(1), pp. 101-124.
https://doi.org/10.1086/209665
Unstructured Citation
Taffler R.J. (1982), Forecasting company failure in the UK using discriminant analysis and financial ratio data, Journal of
the Royal Statistical Society. Series A (General), pp. 342-358.
https://doi.org/10.2307/2981867
Unstructured Citation
Tinoco M.H., Wilson N. (2013), Financial distress and bankruptcy prediction among listed companies using accounting, market and macroeconomic variables, International Review of Financial Analysis, 30, pp. 394-419.
Unstructured Citation
Valta P. (2012), Competition and the cost of debt. Journal of Financial Economics, 105(3), pp. 661-682.
https://doi.org/10.1016/j.jfineco.2012.04.004
Unstructured Citation
Zmijewski M.E. (1984), Methodological issues related to the estimation of financial distress prediction models, Journal of Accounting research, pp. 59-82.