The aim of my dissertation is to investigate the function of the net worth - in particular capital and surplus - of the ordinary corporations and of the banks in order to demonstrate that the net worth fulfill a strategic role for creditors’ protection increased in the banking sector by the regulatory capital requirements that have a direct and indirect impact on the banks’ net worth and that function is not adversely impacted by the international accounting standards.
IL PATRIMONIO NETTO BANCARIO
MANZONI, PAOLO
2015
Abstract
The aim of my dissertation is to investigate the function of the net worth - in particular capital and surplus - of the ordinary corporations and of the banks in order to demonstrate that the net worth fulfill a strategic role for creditors’ protection increased in the banking sector by the regulatory capital requirements that have a direct and indirect impact on the banks’ net worth and that function is not adversely impacted by the international accounting standards.File in questo prodotto:
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Utilizza questo identificativo per citare o creare un link a questo documento:
https://hdl.handle.net/20.500.14242/78164
Il codice NBN di questa tesi è
URN:NBN:IT:UNIMI-78164