I sistemi di alert per le imprese del settore moda: un’analisi preliminare nel nuovo contesto normativo

Journal title ESPERIENZE D'IMPRESA
Author/s Carmen Gallucci, Rosalia Santulli, Michela De Rosa
Publishing Year 2020 Issue 2018/1
Language Italian Pages 24 P. 41-64 File size 347 KB
DOI 10.3280/EI2018-001003
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The emanation of the "Nuovo Codice della Crisi d’Impresa e dell’Insolvenza" introduces significant changes regarding alert procedures and assisted settlement of the crisis with immediate effects on the Italian firms. The present work aims to test the possible impact on the firms belonging to the fashion industry, a main industry in Italy. On a sample of 281 firms, over the period 2009-2017, it applies a Cluster k-means analysis on the full sample and on the subsamples identified by age, dimension and activity, and a percentile analysis. The main results, by highlighting significant differences among subsamples and showing the shape of the sample distribution for hypothesized cut-off, underline an objective difficulty in identifying threshold values valid tout court. The discussion also notes the importance to adopt a forward looking approach, in order to express a judgment about the effective firms’ perspective capabilities, and to rethink governance structures and planning and monitoring systems.

Keywords: Business crisis; insolvency; financial culture; planning; fashion industry

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Carmen Gallucci, Rosalia Santulli, Michela De Rosa, I sistemi di alert per le imprese del settore moda: un’analisi preliminare nel nuovo contesto normativo in "ESPERIENZE D'IMPRESA" 1/2018, pp 41-64, DOI: 10.3280/EI2018-001003