After an empirical start, brand valuation has attracted the interest of both accounting
practitioners and academicians. Several methods for the assessment of brand value have been …

Utility function properties as monotonicity and concavity play a fundamental role in reflecting
a decision-maker’s preference structure. These properties are usually characterized via …

This work addresses the early phases of the elicitation of multiattribute value functions
proposing a practical method for assessing interactions and monotonicity. We exploit the link …

International Financial Reporting Standards (IFRS) 13 Fair Value Measurement lays down
two methods to adjust Expected Present Value (EPV) for risk. According to Method 1, …

Modeling risk in a prescriptively plausible way represents a major issue in decision theory.
The benchmarking procedure, being based on the satisficing principle and providing a …

… In data 3 novembre 2021 il Presidente comunic`o via email a tutti i soci la composizione del
gruppo di lavoro (Commissione Anatocismo) individuato dal Comitato Scientifico: Flavio …

We propose a brand valuation model, which merges objectivity with robust underlying
quantitative structure, thus sharing a direct financial interpretation and providing risk analysis …

This paper sketches a procedure for the evaluation of industrial projects under serious
survival risk which at present is under testing in the business sector of energy.

Risk aversion has an unambiguous meaning in the univariate context: But, what does it mean
to be risk averse in the multivariate case? Concave Risk Aversion (CRA) and Multivariate …

This paper extends previous results by Peccati [7] and Beccacece [1] on the decomposition
of the discounted cash flow for deterministic financial operations to the stochastic case. …