Abstract
The changes in the Italian banking system, begun during years nineties and not still concluded, as well as the outcome of the Basel Committee on Banking Supervision’s (Basel 2) regarding the international convergence of the regulations governing the capital adequacy, have reopened the debate on the relationship bank-firms; in a more particular way on the necessity to guarantee to SMEs and to the handicraft firms an adapted financial support in order to assure their development and in many cases their survival. The research is aimed to identify the real situation of the bank-small firms relationship, the level of qualitative and quantitative information that the financial enterprises can transfer to the system, the perspectives of survival and development of the same enterprises, considering the changes in action, linked to the future introduction of the new Basel agreement; it currently proposes numerous changes in the actual rules, above all as regard as the credit risk credit and the associated measure of eligible capital for banks. The study, conducted at the moment, on the handicraft enterprises located in the province of Catanzaro (the seat of Calabria local government), take part in the widest debate to a national level. Analogous researches started in other Italian regions testifies a raising interest from scholars and professionals on such topic, not still inquired in systematic way. To carry on the research the questionnaire methodology is been chosen. A medium length, multi-part questionnaire was designed to identify business characteristiques and their relationship with local banks. It contains both open-ended and close-ended questions. This flexible format was used to solicit the most accurate and complete responses from SME.References
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Onida F., Se il piccolo non cresce. Piccole e medie imprese italiane in affanno, Il Mulino, 2004.
Paoloni M (1995), Il ruolo del bilancio della piccola impresa nei rapporti con gli istituti di credito, in Piccola impresa, n. 2, pp. 75-109.
Paoloni M., Demartini P. (1997), Le attese informative degli stakeholder della piccola impresa. Evidenze empiriche in Italia e nel Regno Unito, in Piccola impresa n. 2, pp. 57-80.
Pugliese A. (2006), L’informativa di bilancio nelle imprese familiari di piccole dimensioni: caratteri distintivi ed aspetti evolutivi, in Viganò E., a cura di (2006), La sensibilità al valore nell’impresa familiare, Cedam.
Samolyk K., (1998), “Small Business Credit Markets: Why do we know so little about them?”, FDIC Banking Review, 14- 32.
Trotta A., (2001), Finanza innovativa per le piccole imprese, Cedam.
Udell G. F., (2004), “SME financing in a global context”, Kelley School of Business, IndianaUniversity working paper.
Unioncamere, (2005), L’affidabilità delle imprese minori, Roma, Italy.
Unioncamere, (2006), L’affidabilità delle imprese minori, Roma, Italy.
Viganò E. (1990), L'impresa e il bilancio europeo, in AA. VV., Impresa nella prospettiva comunitaria, Cedam.
Viganò E. (2005), Il valore dell’impresa nella successione familiare, Cedam.
Viganò E., a cura di (2006), La sensibilità al valore nell’impresa familiare, Cedam .
Ang S. J. (1991), Small business uniqueness and theory of financial management, in The journal of small business finance, n. 1, pp. 1-13.
Astrachan J. H., Klein S. B., K. X. Smyrnios (2002), The F-PEC scale of family influence: a proposal for solving the family business definition problem, in Family Business Review, March, pp. 45 - 57.
Astrachan J. H., Shanker M. C. (1996), Myths and realities: Family businesses’ contribution to the US Economy. A framework for assessing family business statistics, in Family Business Review, 9(2), pp. 107-119.
Astrachan, J. H., Klein S. B., & Smyrnios, K. X., The F-PEC scale of family influence: a proposal for solving the family business definition problem, Family Business Review, 15 (1), March, 45 - 57, 2002.
Bank of Italy, Proprietà e controllo delle imprese italiane. Cosa è cambiato nel decennio 1993-2003, Milano, 2004.
Basel Committee on Banking Supervision, (2001) Consultative Paper (CP1).
Basel Committee on Banking Supervision, (2002), Quantitative Impact Study 3, (QIS3), October.
Basel Committee on Banking Supervision, (2004), International Convergence of Capital Measurement and Capital Standard: A Revised Framework, June.
Basel Committee on Banking Supervision (2006), International Convergence of Capital Measurement and Capital Standards. A Revised Framework Comprehensive Version, June.
Berger A.N., (2004), “Potential Competitive Effects on Basel II on Banks in SME Credit Markets in the United States, www.federalreserve.org, pp.1-47.
Berger A.N., Klapper L.F., Udell G.F., (2001), The ability of banks to lend to informationally opaque small business, Journal of Banking and Finance, 25.
Bocchi L., Lusignani G., (2004), “Le Nuove Regole di Basilea II: Prime Valutazioni di Impatto sul Rapporto Banca-Impresa in Italia”, Banca, Impresa Società, a. XXIII, n. 2, pp.
209-231.
Bottoni S., Bruzzo A., Le pmi in Europa: situazione, problematiche e tendenze, in Piccola impresa/Small business, No. 3/2002.
Compagno C., Corporate governance in family owned small firms, in Piccola impresa/Small business, No. 3/2000.
Corbetta, G., Le imprese familiari: Caratteri originali, varietà e condizioni di sviluppo, Egea, 1995.
Cortesi A., Alberti F, Salvato C., Le piccole imprese, Carocci, 2004.
Demsetz, H. & Lehn, K., The structure of corporate ownership: causes and consequences, Journal of Political Economy, 93, 1155-1177, 1985.
Ecchia S. (2005), “Il finanziamento delle imprese artigiane”, University of Naple Federico II working paper.
Forestieri G., Tirri V., (2003), “Rapporto banca- impresa”, Ente Luigi Einaudi, Quaderni di Ricerca, n. 31, pp.1-32
Gallo M. A. (1993), Empresa familiar (4), IESE, Barcellona.
Hannan T. H., Pilloff S.J., (2004) “Will the Adoption of Basel II Encourage Increased Bank Merger Activity? Evidence from the United States”, www.federalreserve.org
Haynes G.W., Ou C., Berney R., (1999), Small business borrowing from large and small banks, in Blanton J.L., Williams A., Rhine S.L.W., A Federal Reserve System Research Conference, pp. 287-327
Heitfield E., (2004), “Rating System Dynamics andBank-Reported Dafault Probabilities under the New Basel Capital Accord”, www.defaultrisk.com, pp. 1-31.
Inzerillo U., Riforma del sistema finanziario italiano e crescita delle imprese: acquisizioni e limiti della politica economica negli ultimi cinque anni, in Baldassarri M., Galli G., e Piga G., La competitività dell’Italia, III: Regole per il mercato, Milano, Il Sole24ore Libri, 2002.
Jacobsob T., Lindè J., Roszbach K., (2004), Credit Risk versus Capital Requirements under Basel II: Are SME loans and Retail Really Different?” Sveriges Riskbank Working Paper
Series.
Marasca S., Il bilancio della piccola impresa, in Small Business, n. 2, 1995.
Mauro M. (2006), Il ruolo della funzione finanza nelle imprese a proprietà familiare. L’influenza sul valore, in Viganò E., a cura di (2006), La sensibilità al valore nell’impresa familiare, Cedam.
Mussolino D., Pugliese A. & Viganò R., Evolution in Bookkeeping in the Amarelli Company between 1880 and 1920, paper presented at the Accounting History Meeting, Pisa
27-28 January 2005.
Onida F., Se il piccolo non cresce. Piccole e medie imprese italiane in affanno, Il Mulino, 2004.
Paoloni M (1995), Il ruolo del bilancio della piccola impresa nei rapporti con gli istituti di credito, in Piccola impresa, n. 2, pp. 75-109.
Paoloni M., Demartini P. (1997), Le attese informative degli stakeholder della piccola impresa. Evidenze empiriche in Italia e nel Regno Unito, in Piccola impresa n. 2, pp. 57-80.
Pugliese A. (2006), L’informativa di bilancio nelle imprese familiari di piccole dimensioni: caratteri distintivi ed aspetti evolutivi, in Viganò E., a cura di (2006), La sensibilità al valore nell’impresa familiare, Cedam.
Samolyk K., (1998), “Small Business Credit Markets: Why do we know so little about them?”, FDIC Banking Review, 14- 32.
Trotta A., (2001), Finanza innovativa per le piccole imprese, Cedam.
Udell G. F., (2004), “SME financing in a global context”, Kelley School of Business, IndianaUniversity working paper.
Unioncamere, (2005), L’affidabilità delle imprese minori, Roma, Italy.
Unioncamere, (2006), L’affidabilità delle imprese minori, Roma, Italy.
Viganò E. (1990), L'impresa e il bilancio europeo, in AA. VV., Impresa nella prospettiva comunitaria, Cedam.
Viganò E. (2005), Il valore dell’impresa nella successione familiare, Cedam.
Viganò E., a cura di (2006), La sensibilità al valore nell’impresa familiare, Cedam .
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