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After 35 years (Council Directive 78/660/EEC) and 30 years (Council Directive 83/349/ EEC), these two accounting directives were on 20 July 2013 repealed and replaced by a new Directive 2013/34/EU. All Member States must bring into force the laws, regulations and administrative provisions...
The purpose of this article is to compare US and Italian financial crowdfunding regulation. Emphasis is given on the protections crowdfunders.
This contribution offers a behaviourally informed evaluation of the novel Italian crowdfunding regulation. In particular, the paper tests if, and to what extent, the strategy proposed by the Italian Financial Authority is truly effective under an investor protection perspective.
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