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Analisi e riflessioni sugli obblighi di rendicontazione e sul loro grado di approfondimento

Analisi e riflessioni sugli obblighi di rendicontazione e sul loro grado di approfondimento

          
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About the Book

Questo lavoro, svolto nell'ambito del master in Contabilità e Finanza, si propone di discutere, utilizzando una metodologia qualitativa, gli obblighi di rendicontazione delle entità del settore finanziario di São Tomé e Príncipe (STP), di analizzare il loro grado di conformità e di analizzare chi li controlla e come lo fa. Le informazioni sono state raccolte analizzando le relazioni e i bilanci annuali e utilizzando interviste semi-strutturate. Le informazioni finanziarie coprono il periodo dal 2012 al 2014 e si riferiscono alle sette banche commerciali operanti nel Paese, ovvero all'intera popolazione. Le interviste semi-strutturate sono state condotte nel gennaio 2016 con uno dei professionisti più qualificati di ciascuna di queste istituzioni. I risultati mostrano che la maggior parte delle istituzioni finanziarie operanti nella PST non adempie a tutti gli obblighi di rendicontazione, per cui il grado di conformità è inferiore a quello atteso e persino a quello richiesto dalla legge. La vigilanza è svolta esclusivamente dalla Banca Centrale di STP e ha un taglio eminentemente educativo con l'obiettivo di sensibilizzare e migliorare la situazione attuale.


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Product Details
  • ISBN-13: 9786207783960
  • Publisher: KS Omniscriptum Publishing
  • Publisher Imprint: Edizioni Sapienza
  • Height: 229 mm
  • No of Pages: 72
  • Spine Width: 4 mm
  • Width: 152 mm
  • ISBN-10: 6207783964
  • Publisher Date: 12 Jul 2024
  • Binding: Paperback
  • Language: Italian
  • Returnable: N
  • Weight: 118 gr


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Analisi e riflessioni sugli obblighi di rendicontazione e sul loro grado di approfondimento
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