|Tipo di tesi||Tesi di laurea magistrale|
|Titolo||Il caso Parmalat: cronaca di un disastro preannunciato|
|Titolo in inglese||Parmalat Case: Report of the disaster that had been discovered before it's exposure|
|Struttura||Dipartimento di Comunicazione ed Economia|
|Corso di studi||ECONOMIA E DIRITTO PER LE IMPRESE E LE PUBBLICHE AMMINISTRAZIONI (D.M.270/04)|
|Data inizio appello||2016-04-18|
|Disponibilità||Accesso limitato: si può decidere quali file della tesi rendere accessibili. Disponibilità mixed (scegli questa opzione se vuoi rendere inaccessibili tutti i file della tesi o parte di essi)|
|Data di rilascio||2056-04-18|
La presente tesi ha come obiettivo l’osservazione del più grande scandalo finanziario italiano: il crac Parmalat.
This thesis aims to observe the biggest Italian financial scandal: the Parmalat crash. Starting from a short analysis of the historical development of the company, the focus is placed on the various strategies which have characterised the years of the great rise and consequent, great fall, of the group. They include: the national market, various expansions abroad, the numerous acquisitions, progressive product customization, the expensive sport sponsorships (especially with Stefano Tanzi’s A.C. Parma in football) and the sister, Francesca Tanzi’s travel agencies. Some key figures, both from inside and outside the company, are analized to understand how they contributed to the ruin of the company. Moreover, light is shed on the various steps that contributed to the company's listing on the stock market in order to understand the connection with the political and financial worlds. In the second part there is an attempt to define the evolution of the legislation that regulates the control of companies, especially focusing on the Testo Unico Finanza written in 1998. In fact, some normatives appear to be a direct cause of many financial scandals that took place during that precise period in history, among which also the Parmalat one. A selection of hypothesis can be put forward about the roles of the various organs and the malfunctioning which could have been resolved. Looking instead at the external controls, it seems inevitable to doubt the correct behavior of the company of revision towards Parmalat Spa; in fact it seems that they did not carry out their function of control correctly, despite the precise regulation that was in place at the time. We will highlight the regulations which are currently in place, which, despite still containing some critical issues, if they had been adopted in time, they would have probably prevented the illegal activities that allowed the collapse of an empire. We will clarify the figure and position of Consob and the Bank of Italy, and try to identify which rules had infact failed to alarm the two institutions.