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 / P. Manzoni ; tutor: M. Cian ; referente del Curriculum di Diritto Commerciale: R. Sacchi. UNIVERSITA' DEGLI STUDI DI MILANO, 2015 Jan 23. 27. ciclo, Anno Accademico 2014. [10.13130/p-manzoni_phd2015-01-23].
IL PATRIMONIO NETTO BANCARIO
P. Manzoni
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.
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phd_unimi_R09528.pdf
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