Impresa Progetto ad AIDEA 2019

In occasione del Convegno AIDEA di Torino, Impresa Progetto promuove un incontro tra Gianfranco Rusconi e quanti interessati al tema "Etica e business: un ponte tra stakeholder theori(es) e teoria dei sistemi aziendali".
L'incontro avrà luogo giovedì 12 settembre 2019 dalle ore 11.00 alle 12.00,
L'idea è quella di prendere spunto da un recente paper di Rusconi stesso - (2019) "Ethical Firm System and Stakeholder Management Theories: A Possible Convergence", European Management Review, 16 (1), 147-166 - per uno scambio di idee, in vista anche di un'eventuale raccolta di contributi da far confluire in uno Special Issue della Rivista.

Data analytics e intelligenza artificiale per l’analisi di bilancio. Performance e profili di business degli spin-off accademici

Essays
On issue: 
Field: 
Accounting and Business Adm.
Abstract: 

This research applies neural networks – namely: Self-Organising Maps (SOMs) - to analyse a bunch of financial indicators drawn from the balance sheet of academic spin-offs. The goal of the work is twofold: first, it aims at processing financial data to extract knowledge about the still uncertain role and strategic profile of academic spin-offs; second, it aims at understating whether SOMs are able to support investigations on firms’ performance, and to decide strategic orientation thanks to the processing of financial indicators. After a deep literature review about both the application of SOMs to financial reporting data and the business profile of academic spin-offs, the paper carries on an empirical investigation on 810 Italian academic spin-offs, using their financial reporting data. The results show that SOMs succeed in extracting the main features of different academic spin-off archetypes that can be then explained via traditional financial analysis instruments.