his study examines the events that characterised the crisis of the third public body for the management of equity investments, the EFIM, to highlight the role that accounting practices – in particular, the equity stakes – have played in the EFIM crisis, not allowing to identify early symptoms of crisis and reverse the process of deterioration, or to liquidate the Institution with less public and private sacrifice.
The role of equity valuation in corporate crisis: The EFIM case
Matteo Palmaccio;
2024-01-01
Abstract
his study examines the events that characterised the crisis of the third public body for the management of equity investments, the EFIM, to highlight the role that accounting practices – in particular, the equity stakes – have played in the EFIM crisis, not allowing to identify early symptoms of crisis and reverse the process of deterioration, or to liquidate the Institution with less public and private sacrifice.File in questo prodotto:
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