Chiara Crovini

Aalborg University · School of Business and Economics

Risk is intrinsic to each company, and threats can come unexpectedly. Over the past few years, the strict interaction between crisis management (CM) and risk management (RM) has become particularly relevant for small and medium enterprises (SMEs), which have experienced severe difficulties in dealing with crises (e.g. coronavirus pandemic). Most of...

Purpose This article lays out some conceptual considerations of how dynamic accountability and risk reporting practices could be tailored during and after a global pandemic. Design/methodology/approach This conceptual paper seeks to foster the debate on the crucial role of risk reporting considering the impact and uncertainty caused by the coronav...

This study represents a theoretical analysis with the purpose to continue the discussion on the relationship between management accounting (MA) and financial accounting (FA), by concentrating on the role of risk reporting as a possible manifestation of their convergence. Moreover, the analysis focuses on the private-firm sector as private firms rep...

The purpose of this paper is two-fold: to reconsider the fundamental role of risk management (RM) in small and medium enterprises (SMEs) by identifying and critically analysing the most important international works; and to define opportunities for further studies by suggesting a different approach to study the topic. This research is based on a ne...

This study concentrates on the implementation of risk management practices in German SMEs, searching for new insights. The exploratory study follows a qualitative research approach to gain a clear picture of the phenomenon. Data and information were collected through semi-structured expert interviews with nine companies. Qualitative content analysi...

Purpose The main purpose of this study is twofold: first, to analyze how risk is considered and managed by entrepreneurial SMEs, where the original founder is still the entrepreneur running the business, and second to understand if risk management is integrated with decision making. Design/methodology/approach This research is based on a multiple...

This article examines the role of governance mechanisms and economic variables in financial performance of air management companies in Italy. The research draws on corporate governance theory, stakeholder theory, and performance analysis in the airport industry. Fuzzy-set qualitative comparative analysis (QCA) was used to analyze a sample of Italia...

The present paper presents an interpretive case study on the topic of risk management in SMEs. The research identifies an Italian medium-sized company, a family business established in the 1940s, which represents the integrated and holistic approach in managing risks is put into practice. This paper underlines that in a medium enterprise it is not...

The present study represents a theoretical contribution in the field of smart cities and banking foundations and, in particular, the paper aims to underline the opportunities and the potential benefits of banking foundations supporting the development of smart cities in Italy. We analysed the reports on strategic business plan of the period between...

The present paper represents a preliminary descriptive and interpretive case study on the topic of risk management in SMEs. The research identifies an Italian medium company, a family business founded in 1940s. This company was chosen as it has been through different generational passages and represents the best example of how the integrated and ho...

This study focuses on the investment policy of companies listed on the Italian Stock Exchange in the period between 2007 and 2014. In particular, this research concentrates on the industrial and technological sectors, which have deep differences in terms of internal structure and business strategy. As a consequence, there emerged the curiosity to i...

Our research concentrates on the role of Italian credit cooperative banks, supporting the entrepreneurship and the development of SMEs and family businesses. We took into consideration the data of loans, allocated by those banks in 2014. We tried to find the relationship between the banking system and the world of SMEs and family businesses. This r...

The present study represents an original and empirical investigation on the topic of prudential vigilance and financial sanctions inflicted to financial intermediaries by the Bank of Italy during the period between 2013-2016. This paper seeks to analyse the trend of sanctions during the period between 2013 and 2016 and if sanctions in 2016 were inf...

This study focuses on the analysis of the risk management function of the credit cooperative banks in the NorthWest of Italy. We analysed all reports, published in 2014, regarding the specific risk policy, the Risk Appetite Framework (RAF), the ICAAP reports and the public disclosure of Pillar III of each bank, as required by Basel II Capital Frame...

This study focuses on the analysis of the risk management function of the credit cooperative banks in the NorthWest of Italy. We analysed all reports, published in 2014, regarding the specific risk policy, the Risk Appetite Framework (RAF), the ICAAP reports and the public disclosure of Pillar III of each bank, as required by Basel II Capital Frame...

This study focuses on the relationship between gross loans and the related reserves for impaired loans of the banks listed on the Italian Stock Exchange between 2005 and 2014. In our empirical research, we analysed the trend of those items and we also concentrated on the impact of net loans on total assets. Afterwards we monitored the correlation b...

This study focuses on corporate governance and internal auditing of companies belonging to the food and beverage sector in Piedmont, a region in the NorthWest of Italy. It concentrates in particular on Private Limited Companies and on Limited Liability Companies adopting traditional administrative and control systems. We have chosen the region of P...