Table of Contents
Introduction
Stefano Adamo, David Alexander, Roberto Di Pietra and Roberta Fasiello
1 The contribution of Maffeo Pantaleoni in the field of financial valuation
Luciano D’Amico and Riccardo Palumbo
2 Fabio Besta: financial valuations at the beginning of the twentieth century in Italy
Antonella Paolini and Michela Soverchia
3 Financial valuations in the Italian patrimonialist tradition
Stefano Coronella
4 Income measurement and asset valuation under Zappa’s theory
David Alexander, Roberta Fasiello and Francesco Giaccari
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
6 The financial statements in Aldo Amaduzzi’s thought
Antonio Costa and Alessandra Tafuro
7 The contribution of Lino Azzini to Financial Accounting and Group Accounting in Italy
Stefano Azzali and Luca Fornaciari
8 The contributions of Carlo Masini to accounting theories
Paolo Andrei and Silvano Corbella
9 Financial valuations in Domenico Amodeo’s thought
Sara Saggese, Adele Caldarelli and Riccardo Viganò
10 Paolo Emilio Cassandro and the rational valuations
Stefano Adamo, Pierluca Di Cagno and Francesca Imperiale
11 Insights into the notion of goodwill from the Italian theoretical contribution
Roberto Di Pietra
12 "Consumable income" according to Edoardo Ardemani’s thought
Alessandro Lai