Manipolazione informativa del mercato finanziario e revisione contabile

Translated title of the contribution: [Autom. eng. transl.] Information manipulation of the financial market and auditing

Matteo Arrigoni*

*Corresponding author

Research output: Contribution to journalArticle

Abstract

[Autom. eng. transl.] The note discusses the ruling of the Bologna Court of Appeal, 21 July 2023, according to which, in order to assess the admissibility of the dual-track sanctioning system in the field of market abuse, it is necessary to verify the proportionality of the sanctions imposed overall with regard to all the circumstances of the specific case being judged, measuring the penalty according to the seriousness of the act committed.
Translated title of the contribution[Autom. eng. transl.] Information manipulation of the financial market and auditing
Original languageItalian
Pages (from-to)788-805
Number of pages18
JournalGIURISPRUDENZA COMMERCIALE
Volume2024
Publication statusPublished - 2024

Keywords

  • Abusi di mercato
  • Manipolazione informativa
  • Revisione legale
  • MAR
  • Ne bis in idem
  • Proportionality
  • Market abuse
  • Market manipulation
  • Auditors
  • Double Jeopardy
  • Proporzionalità

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