THE IMPACT OF THE NEW ITALIAN EARLY WARNING SYSTEM PROVIDED BY THE IC-CODE ON FAMILY SMES GOVERNANCE

Risultato della ricerca: Contributo su rivistaArticolo in rivista

Abstract

The Early Warning System is intended as an instrument aimed at driving the companies in the identification of the very first signs of crisis. Monitoring the occurring of the crisis is no longer a responsibility of the sole entrepreneur or of the board of directors but other legitimized subjects are identified. The IC-Code sets up new corporate governance rules for a huge number of Italian Family SMEs pretending the introduction of independent control bodies, Board of Statutory Auditors, and/or External Auditor. Some of the suggestions coming from the family business framework seems then to be enforced by law in the Italian context.
Lingua originaleInglese
pagine (da-a)64-72
Numero di pagine9
RivistaCORPORATE OWNERSHIP & CONTROL
Volume16
Numero di pubblicazione3
DOI
Stato di pubblicazionePubblicato - 1 gen 2019

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