Loris Landriani

Parthenope University of Naples | Università Parthenope · Department of Business and Economics

The aim of this study is to investigate the role of board independence on environmental, social and governance (ESG) performance and the moderating role of a corporate social responsibility (CSR) committee on the relationship between these variables. The sample includes 2,925 companies from 18 industries and 38 countries for the period of 2002–2020...

More than 50 years after the seminal studies of Elinor Ostrom, the concept of water service “coproduction” is of interest due to its ability to achieve a delicate balance of governance in the sector. This novel analysis applies a systematic literature review to the water coproduction policies to identify the factors that promote their successful de...

This article aims to investigate the role of board independence on corporate social responsibility disclosure (CSRDisc) and the moderating role of stakeholder e-engagement by social media (SM) in the relationship between these variables. The study uses econometric panel data dependence techniques on a sample of 347 firm-year observations related to...

Background: Current research demonstrates that health information technology can improve the efficiency and quality of health services. However, many implementation projects have failed due to behavioural problems associated with technology usages, such as underuse, resistance, sabotage, and even rejection by potential users. Therefore, user accep...

After several decades, the political and academic debate on water governance is still dominated by arguments about whether private sector involvement increases both efficiency and the level of investment within the industry. These arguments could appear reductive, especially in a context like Italy, which is dominated by public and mixed-ownership...

The recent economic literature has largely investigated sustainability in the provision of public utilities, highlighting the role of governance models in the determination of economic results. Little attention however has been devoted to the social and environmental dimensions of sustainability. In Italy, a long‐lasting debate on governance struct...

The aim of the paper is to investigate the artificial intelligence (AI) function in agri-food industry, as well as the role of stakeholders in its supply chain. Above all, from the beginning of the new millennium, scholars and practitioners have paid an increasing attention to artificial intelligence (AI) technologies in operational processes manag...

Background In the reform context as declared by the Italian Government Law, related to National Health Service, the country are implementing the Information and Communication Technology such as eHealth and Electronic Health Record (EHR). This study aims at evaluating the degree of diffusion and adoption of the Electronic Health Records in southern...

The role of Corruption in the relation between ownership structure and firm performance. Evidence from Continental Europe) Purpose: The aim of the paper is to analyse the interaction effect corruption play in the relation between ownership structure and firm performance at firm level. The purpose is to assess which role corruption plays in determin...

I fenomeni aziendali e dell'ambiente socio-economico mostrano la crescita generalizzata dell'importanza del capitale intellettuale in relazione sem-pre più sinergica con le risorse umane dell'impresa che, tra gli elementi immateriali del patrimonio in senso ampio, emergono oggi come fattori decisivi del successo aziendale. Al crescere dell'importan...

The role of Corruption in the relation between ownership structure and firm performance. Evidence from Continental Europe) Purpose: The aim of the paper is to analyse the interaction effect corruption play in the relation between ownership structure and firm performance at firm level. The purpose is to assess which role corruption plays in determin...

In Italy, debate over management forms of water utilities has continued for about thirty years, with legislation that periodically oscillates between the involvement of the private sector and keeping water management in public hands. Political and scientific discourse has focused considerable attention on ownership structure, fol- lowing the ideolo...

The aim of the paper is to analyse the interaction effect corruption play in the relation between ownership structure and firm performance. This paper analyses whether and how the Corruption Perception Index affects the relationship between corporate performance and ownership structure in 2,035 firms operating in eight European countries (Denmark,...

Background: The effective adoption and use of digital and computerized systems and records in hospitals are crucial for increasing the overall quality, safety and outcomes of any national health community. Prior research found that hospitals' dominant cultural orientation affects the adoption of new technology. However, the organizational culture...

This paper investigates the relationship between ownership concentration and human capital disclosure in sustainability report, using both the agency theory and the proprietary costs theory. The findings show a negative relationship between ownership concentration and the level of human capital disclosure. The results also reveal that the associati...

This chapter proposes a review of the literature on the different analysis perspectives of cultural assets: the legal approach, the economic and managerial approaches, and finally the accounting approach. This multidisciplinary perspective highlights the complexity, the scope and the versatility of the topic and of the stakeholders interests but at...

In this chapter the focus is on the governance system of cultural assets in Italy. The analysis starts from the premise that there is a link among the normative perspective, the historical perspective and the large number of stakeholders presented that, over the years, has settled a whole management framework on which are grafted the issues, peculi...

The final Chapter aims at expressing some “quite-conclusive” observations, in line with the analyses presented in the previous sections. The above considerations cannot be exhaustive nor “final”, as the debate is currently open and far from generally accepted operational practices. The purpose is, then to feed the debate and provide a contribution...

This chapter is dedicated to the presentation of the applied research method. To this end, the decision to adopt the comparative method as an appropriate method of investigation to pursue the objective of the research is debated.

The aim of this chapter is to make a survey of Italian companies of integrated water services, by analyzing the possible relationship between governance models and business performances. The study, unlike the previous ones, is not only using widely discussed in the existing literature variables for the estimation of the performances, such as geogra...

The overall public sector and the utilities in particular find themselves in a period of great transition, characterized by the shift from a monopolistic-bureaucratic logic to a competitive-corporate one.

In Italy, after two decades of reforms in local public services, the process and its related political, cultural and economic debate is still ongoing apparently without a specific strategic aim. It looks like in fact it has a not linear route whose direction changes on contingencies demand, contrasting with the relevance that local public utilities...

This chapter introduces the content of the volume, anticipating some of the issues concerning the management and valuation of heritage assets, which will be analysed more in depth in the following chapters. According to this, the section lays out the structure of the work.

Through the adopted research method, a critical comparison has been proposed between two paradigmatic institutions in the scenario of the cultural assets heritage entities in Italy and the USA, with the aim to illustrate the related peculiarities. The first case study concerns the Italian Soprintendenza of Pompeii which was the first one in Italy t...

The accounting for heritage assets has been debated during the past years by scholars, professional bodies and standard setters. This chapter analyses some of the most meaningful proposals on recognition, valuation, measurement and presentation of heritage assets coming from the academic and professional worlds. The section takes into consideration...

The definition of public services varies with the point of view that is chosen for the analysis. Traditionally, in fact, both legal studies and those business and economic have emphasized different profiles.

In Italy, after two decades of reforms in local public services, the process and its related political, cultural and economic debate is still ongoing apparently without a specific strategic aim. It looks like in fact it has a not linear route whose direction changes on contingencies demand, contrasting with the relevance that local public utilities...

Usually in Italy, studies on intangible assets have underestimated the possible links of these issues with the cases of loss companies. So, a primary objective of this work is to qualify the intangible resources for loss companies. The identification and classification of intangibles assets in these firms are interesting to explain the large number...

In Italy, the debate about the reform process, that has involved the water sector for several years, cannot be considered concluded. It seems exclusively ideological and often it does not consider the business administration perspective, which certainly could make a contribution to the solution of different problems. Politicians and researchers, fo...

The federalist reform, recently launched in Italy, brought to the revision of the financing mechanisms of public institutions. These ones will no longer be based on the historical expense of public entities but on the calculation of specific standard costs, useful to define the standard financing needs of public institutions. In such a framework, t...

In November 2006 the International Accounting Standards Board issued IFRS 8, which replaced IAS 14-Revised and became effective for the fiscal year beginning on or after 2009. IFRS 8 changed the items of information that companies have to disclose for each segment. The aim of the research is to examine the determinants of segment disclosures provid...

L‟obiettivo del lavoro proposto è quello di evidenziare le peculiari- tà contabili rilevabili nella prassi operativa delle Opere Pie nel XIX e nel XX secolo, con particolare riguardo alla loro attitudine a segnalare i livelli di performance e ad orientare le conseguenti scelte di governo (1). La scelta del periodo storico in cui si colloca l‟analis...