目次

Table of Contents Introduction Chapter 1- The Contribution of Maffeo Pantaleoni in the Field of Financial Valuation Luciano D’Amico and Riccardo Palumbo. Chapter 2- Fabio Besta: financial valuations at the beginning of the twentieth century in Italy Antonella Paolini and Michela Soverchia. Chapter 3- Financial valuations in the Italian patrimonialist tradition Stefano Coronella Chapter 4- Income measurement and asset valuation under Zappa’s theory David Alexander, Roberta Fasiello and Francesco Giaccari. Chapter 5- The ‘Functional Value’ (Valore Funzionale) in the Tuscan School of ‘Economia Aziendale’: the Contribution of Alberto Ceccherelli and Egidio Giannessi to Financial Valuation Theory Enrico Gonnella. Chapter 6- The Financial Statements in Aldo Amaduzzi’s Thought Antonio Costa and Alessandra Tafuro. Chapter 7- The contribution of Lino Azzini to Financial Accounting and Group Accounting in Italy Stefano Azzali and Luca Fornaciari. Chapter 8- The Contributions of Carlo Masini to Accounting Theories Paolo Andrei and Silvano Corbella. Chapter 9- Financial Valuations in Domenico Amodeo’s Thought Sara Saggese, Adele Caldarelli and Riccardo Viganò. Chapter 10- Paolo Emilio Cassandro and the Rational Valuations Stefano Adamo, Pierluca Di Cagno and Francesca Imperiale. Chapter 11- Insights into the notion of Goodwill from the Italian Theoretical Contribution Roberto Di Pietra. Chapter 12-"Consumable income" according to Edoardo Ardemani’s thought Alessandro Lai