Francesco Sotti

• Professor (Assistant) at University of Pavia

The development of sustainability reporting has accelerated in recent years (Turzo et al., 2022) due to the activities of numerous actors. The United Nations (UN) adoption of the Sustainable Development Goals (SDGs) has given an added impetus to financial reporting as companies (Pedersen, 2018) are shown as one of the main players that can sensitiv...

Nowadays, the buzzwords for organizations to be prepared for the competitive environment’s challenges are sustainability, digitalization, resilience and agility. However, despite the fact that these concepts have come into common use at the level of both scholars and practitioners, the nature of the relation between sustainability and resilience ha...

Based on a sample of European listed companies, the present study has investigated value relevance of consolidated financial statements prepared according to IASs/IFRSs and whether presence or absence of non-controlling interests is relevant to capital markets investors. Several previous studies deal with value relevance of consolidated annual repo...

This paper aims at emphasizing some drawbacks arising from the alternatives consolidation approaches allowed by the IFRS 3 revised 2008. We develop our analysis working on simulated figures to demonstrate that subsidiaries with similar underlying economics might have a different impact on the calculation of the group equity and income. That is mere...

This study investigates and measures the impact of intangibles on firm growth. We distinguish between internally and externally generated intangible assets and analyse the role played by firm size, measuring if it can alter the relationship between intangibles and performance. In doing so, we combine the resource-based view of the firm – as a corne...