Abstract :
False corporate communications characterised by the circumstance that they are punished with criminal sanctions may be governed by dual legislation: on the one hand, it is possible to identify legislations that provide for quantitative thresholds that must be exceeded to speak of a criminal offence, while in other cases, such points do not exist. This article compares the advantages and disadvantages of the two potential regulations representing the Italian legislation concerning false corporate communications before and after 2015.
Keyword :
Thresholds In Criminal False Financial Reporting, Fraudulent Corporate Communications Criminally Sanctioned, Civil Invalidity Of Financial Reporting Not Criminally Sanctioned.