Francesco Capalbo

Second University of Naples - Department of Economics

Corso Gran Priorato di Malta

Capua, Caserta 81043

Italy

Seconda Universita degli Studi di Napoli

Via Catullo 64

80122 Napoli, Caserta

Italy

SCHOLARLY PAPERS

20

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CITATIONS

5

Scholarly Papers (20)

1.

I rapporti tra 'Valore Di Mercato' e 'Ricavato in caso di liquidazione' nella 'Relazione Giurata' ex art. 160 L.F. Comma 2 (The Use of Fair Value in Determining Liquidation Value in Case of Debt Restructuring and Bankruptcy)

F. Capalbo, M. Sorrentino, I rapporti tra “valore di mercato” e “ricavato In caso di liquidazione” nella « relazione giurata » Ex art. 160 l.f. Comma 2, Rivista dei Dottori Commercialisti, 2/2013, pp. 305 -316
Number of pages: 12 Posted: 23 Sep 2013
Francesco Capalbo and Marco Sorrentino
Second University of Naples - Department of Economics and Pegaso Telematic University
Downloads 239 (126,322)

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2.

Impairment of Assets

F. Capalbo, Impairment of Assets, in "il bilancio secondo i principi contabili internazionali IAS/IFRS. Regole ed applicazioni", edited by Lucio Potito, Giappichelli Editore Torino, 2013
Number of pages: 52 Posted: 23 Dec 2013
Francesco Capalbo
Second University of Naples - Department of Economics
Downloads 224 (134,675)
Citation 1

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Impairment, Asset Valuation, IAS 36, Cash Generating Unit

3.

La valutazione delle attività di bilancio nel settore pubblico: considerazioni sulla esportabilità dei criteri sviluppati nella letteratura del settore privato (The Measurement of Non-financial Assets in Public Sector Financial Statements: Insights from the Literature on Private Sector Current Values)

Rivista Italiana di Ragioneria e di Economia Aziendale, Volume 1,2,3, 2013
Number of pages: 15 Posted: 06 Jun 2012 Last Revised: 05 Aug 2013
Francesco Capalbo
Second University of Naples - Department of Economics
Downloads 119 (231,609)

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tangible capital assets, accrual basis, public sector

4.

The Imperfect Match of Public Accountability of State-Owned Enterprises and Private-Sector-Type Financial Reporting: The Case of Italy

Capalbo, Francesco and Palumbo, Riccardo, The Imperfect Match of Public Accountability of State-Owned Enterprises and Private-Sector-Type Financial Reporting: The Case of Italy, Australasian Accounting Business and Finance Journal, 7(4), 2013, 37-50.
Number of pages: 16 Posted: 29 Sep 2012 Last Revised: 10 Jan 2014
Francesco Capalbo and Riccardo Palumbo
Second University of Naples - Department of Economics and University of Chieti-Pescara
Downloads 112 (242,037)
Citation 1

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State-owned enterprises, Accountability, Reporting, Statement of Corporate Intent

5.

L’equilibrio Instabile delle Società Partecipate Pubbliche tra Insolvenza Genetica e Ricapitalizzazioni per Perdite: Le Responsabilità dei Sistemi Contabili (The Continuity of Public Owned Companies: The Role of Public Shareholders between Cash and Accrual Accounting)

Rivista Italiana di Ragioneria e di Economia Aziendale, July-August 2012, pp. 694-704
Number of pages: 13 Posted: 09 Jun 2012 Last Revised: 09 Apr 2013
Francesco Capalbo
Second University of Naples - Department of Economics
Downloads 111 (243,579)
Citation 1

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6.

La contabilità economica delle società partecipate dalle amministrazioni pubbliche italiane: il contrasto tra accountability pubblica e rendicontazione privata (State-Owned Enterprises: Public Accountability and Private Reporting) - in Italian

L'applicazione della contabilità economica nel settore pubblico: aspettative, risultati e criticità - Edited by Francesco Capalbo, Giappichelli, Torino, 2012
Number of pages: 25 Posted: 09 Jun 2012 Last Revised: 09 Apr 2013
Francesco Capalbo
Second University of Naples - Department of Economics
Downloads 63 (343,774)

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State-Owned Enterprises, Accountability, Reporting, Statement of Corporate Intents

7.

Genesi, Emersione e Gestione della Insolvenza nelle Società Partecipate dalle Amministrazioni Pubbliche: Profili Contabili e Finanziari (The Insolvency of State-Owned Corporations: An Accounting Perspective)

LE SOCIETÀ PUBBLICHE: ORDINAMENTO, CRISI ED INSOLVENZA, Francesco Fimmanò, Giuffrè, ed., 2011
Number of pages: 36 Posted: 20 Jun 2012 Last Revised: 08 Apr 2013
Francesco Capalbo
Second University of Naples - Department of Economics
Downloads 54 (370,570)

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8.

Accrual Accounting e valutazione dei Tangible Capital Assets nel settore pubblico: Basi di misurazione e implicazioni sui risultati di bilancio (The Measurement of Tangible Capital Asset in Accrual Based Public Sector Financial Statements)

Economia, Azienda e Sviluppo, n. 2/2011
Number of pages: 30 Posted: 06 Jun 2012 Last Revised: 08 Apr 2013
Francesco Capalbo
Second University of Naples - Department of Economics
Downloads 49 (386,712)
Citation 1

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Tangible Capital Assets, replacement cost

9.

Il Sistema Contabile Degli Enti Locali Australiani Riflessi Dell’Unificazione Della Unificazione Tra Pubblico E Privato (The Transition of Australian Local Councils to Accrual Accounting: The Role Played by the Accounting Profession)

Francesco Capalbo, "Il Sistema Contabile degli Enti Locali australiani Riflessi dell’unificazione della unificazione tra pubblico e privato" in "Principi contabili degli enti locali”, a cura di Stefano Pozzoli e Giuseppe Farneti, Franco Angeli, 2005
Number of pages: 21 Posted: 19 Jun 2012
Francesco Capalbo
Second University of Naples - Department of Economics
Downloads 41 (415,225)

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Accrual Accounting, Local Councils, Financial Reporting, Lobbying, Accounting Profession

10.

Le Particolari Esigenze Di Accountability Delle Società Pubbliche (The Accountability of State Owned Enterprises)

Capalbo, F. and Monaco, E., (2013), "Le particolari esigenze di accountability delle società pubbliche", Economia Aziendale e Sviluppo, n. 1/2013.
Number of pages: 18 Posted: 24 Mar 2015
Francesco Capalbo and Eleonora Monaco
Second University of Naples - Department of Economics and Dipartimento di Economia Aziendale - University of Chieti-Pescara
Downloads 29 (466,211)

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11.

Brevi note in merito al concetto di Azienda nella letteratura angloamericana di financial accounting (The Concept of Firm in the Anglo-American Financial Accounting Literature)

L'azienda nella letteratura angloamericana di financial accounting, in Azienda, contributi per un rinnovato concetto generale, a cura di E. Viganò, Cedam, Padova 2000
Number of pages: 21 Posted: 24 Mar 2015
Francesco Capalbo
Second University of Naples - Department of Economics
Downloads 27 (476,237)
Citation 2

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Firm, Economia Aziendale, continuity

12.

Domestic Practice, Comparative International Analyses and Accounting Discretion - Italian Savings Banks' Pension Cost Accounting

Abacus, Vol. 39, No. 1, pp. 66-81, 2003
Number of pages: 16 Posted: 14 Aug 2003
Francesco Capalbo
Second University of Naples - Department of Economics
Downloads 24 (492,428)
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13.

Istruttoria Preconcorsuale in Funzione Cautelare E Il Ruolo Del Bilancio Dell’Esercizio (Financial Statement Analysis in Insolvency Scenarios)

in Fimmanò F. (edited by), “Diritto delle imprese in crisi e tutela cautelare” (Company Law), Giuffrè, 2012, p. 315-337.
Number of pages: 24 Posted: 05 Feb 2014
Francesco Capalbo and Marco Sorrentino
Second University of Naples - Department of Economics and Pegaso Telematic University
Downloads 19 (520,915)

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14.

The Italian Economia Aziendale and Chambers' Cocoa

Abacus, Vol. 42, No. 1, pp. 66-86, March 2006
Number of pages: 21 Posted: 08 May 2006
Francesco Capalbo and Frank Clarke
Second University of Naples - Department of Economics and University of Newcastle, Australia - Department of Accounting & Finance
Downloads 13 (555,983)
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15.

The Impact of CEO Narcissism on Earnings Management

Abacus, Vol. 54, Issue 2, pp. 210-226, 2018
Number of pages: 17 Posted: 13 Jun 2018
Second University of Naples - Department of Economics, University of Wollongong, Capital Markets CRC Limited, Macquarie Graduate School of Management and University of Chieti-Pescara
Downloads 1 (643,529)
Citation 3
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Personality, Earnings management, Narcissism, Chief executive officer, Earnings announcements

16.

Accrual-Based Earnings Management in State Owned Companies: Evidence from Italy and Implications for Transnational Accounting Regulation

Accounting, Auditing & Accountability Journal, Vol. 7 issue 6, 2014, pp 1026-1040
Posted: 24 Mar 2015
Francesco Capalbo, Alex Frino, Vito Mollica and Riccardo Palumbo
Second University of Naples - Department of Economics, Macquarie University, Macquarie Graduate School of Management and University of Chieti-Pescara

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17.

Le perdite di valore delle immobilizzazioni tecniche: Natura economica e trattamento contabile (Impairment of Property Plant and Equipment)

Le perdite di valore delle immobilizzazioni tecniche. Natura economia e trattamento contabile. Cedam, Padova 2000
Posted: 11 Jan 2014
Francesco Capalbo
Second University of Naples - Department of Economics

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impairment, fixed asset, recoverable amount

18.

Information Disclosure and Stock Liquidity: Evidence from Borsa Italiana

Abacus, Vol. 49, Issue 4, pp. 423-440, 2013
Number of pages: 18 Posted: 18 Dec 2013
Riccardo Palumbo, Francesco Capalbo, Dionigi Gerace and Vito Mollica
University of Chieti-Pescara, Second University of Naples - Department of Economics, The University of Sydney and Macquarie Graduate School of Management
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Bid‐ask spread, Borsa Italiana, Depth, IFRS, Liquidity

19.

La Accountability Delle Società Partecipate Dalle Pubbliche Amministrazioni: Peculiarità Ed Esigenze Di Adeguamento Del Modello Di Financial Reporting (The Accountability of Italian State Owned Enterprises)

La accountability delle società partecipate dalle pubbliche amministrazioni: Peculiarità ed esigenze di adeguamento del modello di financial reporting, De frede Editore, Napoli, 2012
Posted: 07 Apr 2013
Francesco Capalbo
Second University of Naples - Department of Economics

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20.

L'Auditing Finanziario Contabile Delle Amministrazioni Regionali: Una Impostazione Operativa (Guidelines for the Audit of Local Governement Financial Statements)

L'auditing finanziario contabile nelle Amministrazioni Regionali, De Frede Editore, Napoli 2012
Posted: 07 Apr 2013
Francesco Capalbo
Second University of Naples - Department of Economics

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