Gianluca Risaliti is Full Professor of Financial Accounting at the University of Naples “Parthenope”. In the years he has taught International Accounting standards, Business combinations, Business administration, Accounting, Planning and control, Consolidated financial statements. He is a member of the OIC-Financial Instruments Working Group, of the Italian Academy of Business Administration (Accademia Italiana di Economia Aziendale – AIDEA), of the Italian Society of Accounting History (SISR) and of the Italian Society of Accounting and Business Administration Academics (Società Italiana dei Docenti di Ragioneria e di Economia Aziendale – SIDREA). He serves as reviewer for some prestigious National Journals. His research interests have been concentrated on the topics of: investments in subsidiary companies, risk management, financial derivatives, business combinations, Players’ registration rights, bank foundations, commercial credit, corporate social responsibility and accounting history.