Luigi LeporeParthenope University of Naples | Università Parthenope · Department of Law
Luigi Lepore
Professor
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88
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393
Citations
Citations since 2017
Introduction
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February 2003 - present
Publications
Publications (88)
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 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...
Nel 2013 l’Unione Europea ha emesso la Direttiva contabile 2013/34/EU al fine di sostituire le direttive 78/660/CEE e 83/349/CEE, meglio note come IV e VII direttive, in quanto ritenute non più adeguate a riflettere le attuali problematiche contabili delle società di capitali.
Tra gli obiettivi della direttiva 34 vi sono la riduzione/semplificazion...
Sustainability has become one of the key hubs around which the actions conducted by international economic operators revolve. This new perspective, perhaps better defined as “requirement”, given its specific weight in the global context, needs analysis of firms’ behaviours with regard to sustainability disclosure and the corporate governance (CG) m...
Voluntary disclosure and corporate governance variables, such as board independence and ownership structure are considered mechanisms useful to reduce information asymmetries between competing parties of the firms. This paper aims at investigating both the relationship between board independence and the quality of voluntary financial disclosure and...
Il lavoro esposto in queste pagine si colloca in maniera trasversale rispetto alla te- matica della crisi d’impresa, approfondendo il ruolo del quadro normativo e del law enfor- cement nella tutela degli investitori nel capitale di rischio e di credito delle imprese. Il con- tributo analizza, in altri termini, il tema della prevenzione del free rid...
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...
This paper investigates the relationship between individual cultural orientation and information system individual impact in the Court of Naples. The findings show that flexibility and discretion within courts are successful factors for implementing information systems at individual level. This study contributes to the literature on information sys...
In the last decades, the phenomenon of separation between ownership and control has attracted the most attention from researchers and professionals. Indeed, proprietary concentration can play an asymmetrical role in helping to influence corporate performance, whereby large shareholders can use their power both to expropriate wealth due to minority...
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,...
Voluntary disclosure and corporate governance variables are considered important mechanisms for the reduction of the information asymmetries and conflicts of interest potentially arising between competing parties of the firms. This paper aims at investigating the relationship between board independence and quality of voluntary financial disclosure...
The aim of the paper is to investigate the relationship between ownership concentration and the degree of comply-or-explain disclosure regarding the composition and functioning of boards of directors, also considering the moderating role played by family ownership. The study is conducted on a sample of 227 Italian non-financial listed companies. Th...
Research on the effect of ownership structure on firm performance shows no convergent evidence concerning the sign and form of the above-mentioned relationship. Similarly, there is no homogeneous evidence documenting family ownership concentration is always positively or negatively correlated with firm value, or irrelevant. This paper analyses whet...
Purpose
This paper aims to provide a better understanding of self-organised cruiser’s expenditures, analysing the effect of city interface satisfaction (CIS) on total monetary impact on land (TMIoL) for cruisers travelling without touristic guide and investigating the size of cruise ships, such as those labelled super-sized ships (SSSh), as a moder...
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...
Purpose
The purpose of this paper is twofold: first, to assess the degree of disclosure about compliance with corporate governance code and the explanations provided by Italian firms and second, to analyze the relationships between this disclosure and different variables of ownership structure.
Design/methodology/approach
The sample was composed...
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...
Tools of Web 2.0 and Open Data source have witnessed a massive improvement and become the most used platforms to divulgate information and to shrink the gap between Local Government Authorities (LGAs) and their stakeholders. The aim of this work is to test the effect of financial performance on the Openness of the Italian LGAs, in order to assess t...
Abstract. This paper investigates the relationship between ownership concen- tration 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 t...
Il processo di armonizzazione contabile, iniziato verso la fine degli anni Settanta con l’emanazione delle direttive 78/660/CEE e 83/349/CEE, meglio note come IV e VII di- rettiva, continua ad essere un tema oggetto di attenzione da parte dell’Unione Europea. Soltanto negli ultimi anni, infatti, sono state emesse la direttiva 2013/34/EU, che ha so-...
The Internet has become the most important channel to disclose information and to reduce the distance between local government authorities and its stakeholders, in order to maintain politicians, managers and public administrations accountable. The study examines the relationship between accountability and performance of Italian Local Government Aut...
This paper investigates the human capital (HC) disclosure provided by a sample of Italian nonfinancial listed companies on their website. Different from previous studies on HC disclosure, which mainly referred to Sveiby’s model, our disclosure index includes items concerning both the stock of knowledge and capabilities of employees and the human re...
Purpose
The purpose of this paper is to analyze the relationship between ownership structure and firm performance, including judicial system efficiency as a moderator to investigate the joint effects of both explanatory variables. Although prior studies have considered judicial system efficiency by examining de jure investor protection, this study...
Abstract
Purpose – The purpose of this paper is to investigate the relationship between ownership concentration and
human capital (HC) disclosure released via LinkedIn.
Design/methodology/approach – This study uses a quantitative methodology. The sample is composed
of 150 European companies. Content analysis was used to examine HC disclosure via Li...
Tools of Web 2.0 and Open Data source have witnessed a massive improvement and become the most used platforms to divulgate information and to shrink the gap between Local Government Authorities (LGAs) and their stakeholders. The aim of this work is to test the effect of financial performance on the Openness of the Italian LGAs, in order to assess t...
Abstract: The European Commission decided to revise substantially the content of the current model, intending, among other things, to reduce the allowed options and the administrative burdens of smaller undertakings. This process has determined the enactment of the directive 34/2013/EU, which should have been implemented by the European Member Stat...
This paper analyzes the information asymmetry between owner/manager and lenders. More specifically, the research investigates the role of corporate governance mechanisms in reducing the agency costs of debt. The findings show that lenders perceive higher agency costs of debt if the controlling shareholder owns a percentage of capital greater than 6...
This study takes a first step toward understanding the effectiveness of e-court applications in Italy. The proposed research model to assess the success factors for using case management system was tested in two Italian courts. Analysis of survey data from 314 users, using structural equation modeling, reveals the explanatory role of the model and...
The European Commission decided to revise substantially the content of the current model, intending, among other things, to reduce the allowed options and the administrative burdens of smaller undertakings. This process has determined the enactment of the directive 34/2013/EU, which should have been implemented by the European Member States by the...
The European Commission decided to revise substantially the content of the current model, intending, among other things, to reduce the allowed options and the administrative burdens of smaller undertakings. This process has determined the enactment of the directive 34/2013/EU, which should have been implemented by the European Member States by the...
Introduzione Il concetto di crisi d'impresa rappresenta oggetto di ricerca empirica e teorica ormai da diversi decenni, nella letteratura nazionale economico-aziendale, così come in quella internazionale di business administration. Lo studio di tale fenomenologia riprende fervore ogni qual volta una crisi economico-finanziaria globale diventa manif...
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...
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...
The aim of this chapter is to develop a research model to assess the success of e-justice applications in the Judicial System. Judicial System has been characterized by considerable investments in ICTs in order to improve court’s efficiency and effectiveness. Despite these investments, court performances did not increase and little research has bee...
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...
Legal subjects are the core of the undergraduate law degree in Europe, but the presence of “non-legal” subjects is important in many countries. Often these studies are provided as mandatory in the curriculum and/or as optional. The following graphs show that in the 62% of the countries analyzed some “non-legal” studies are mandatory for the student...
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...
This study is part of a wider research project aimed at developing and testing a Performance Measurement System (PMS) for courts based on a Balanced Scorecard (BSC) framework. The current study represents an initial effort to describe results of a performance measurement attempt that may suggest some challenges in developing a comprehensive PMS for...
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...
Internet has become the main channel for communication between government and its stakeholders. The study examines the determinants of municipalities Internet-based performance reporting (IPR) using the agency theory framework. The analysis was conducted on a sample of Italian cities in 2010. Our findings show that both voluntary disclosure provide...
This paper analyzes the information asymmetry between owners/managers and creditors. More specifically, the research investigates the role of both disclosure on financial key performance indicators (FKPIs) and different corporate governance mechanisms in reducing the agency costs of debt. The findings show that the presence of independent directors...
The objective of this study is to propose a model for classification of e-justice innovations based on two variables (intensity of technological innovation and impact on organization and management), which could be useful to systematically address problems related to the implementation of innovations and to the evaluation of their effectiveness. In...
Il sistema delle Pubbliche Amministrazioni (PA) in Italia, a seguito del complesso iter burocratico e normativo generato dall’approvazione della Legge 42/09, sembrava orientato verso quel fenomeno complesso ed articolato, spesso evocato in ambi- to politico e giornalistico, che va sotto il nome di federalismo fiscale. Benché tale processo abbia sub...
La vita di ogni azienda, pertanto anche quella delle Soprintendenze speciali oggetto di questo studio, è originata e alimentata continuamente da decisioni. L’esigenza costante di fare delle scelte, di assumere delle risoluzioni, nasce dall’incessante dinamismo interno ed esterno all’azienda nonché dalla posizione di equilibrio che essa, per sua nat...
The aim of this paper is to investigate how virtual communities of practice support learning and knowledge sharing among individuals. We focused on virtual professional communities, examining how they support learning and knowledge sharing. We conducted a descriptive and explanatory study analysing the case of the "Comunità dei giudici e delle proc...
Gli enti locali (Eell) del nostro paese sono stati interessati, negli ul- timi decenni, da un intenso processo di cambiamento stimolato dalle sempre più stringenti e diffuse esigenze di razionalizzazione della spe- sa pubblica. L’orientamento innovatore del legislatore nazionale è sta- to caratterizzato dalla volontà generale di orientare le aziend...
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...
The aim of this research was to develop a decision support tool to measure the performance of Italian courts. This tool consists of five perspectives for measuring court performance, four of which are based on BSC perspectives, and one on the IS success perspective. We believe that this decision support tool could respond to the needs of court mana...
Sommario: 1. Introduzione.-2. L'orientamento manageriale del sistema dei tribunali: il Court Management, un possibile approdo.-3. Indipen-denza e accountability del Sistema Giudiziario.-4. Il controllo manage-riale e i sistemi di misurazione delle performance.-5. Balanced Scorecard e sistemi informativi.-6. Conclusioni.-Bibliografia. 1. Introduzion...
Questions
Questions (3)
I'm searching a database containing statistics on companies' followers, likes, tweets on Facebook, Twitter and/or Linkedin?
Elloumi F. & Gueylè JP (2001) consider firms that have experienced long-run negative earnings per share financially distressed. Earnings Per Share (EPS) is the portion of a company's profit allocated to each outstanding share of common stock. It serves as an indicator of a company's profitability. It is calculated as: (Net Income - Dividends on preferred stock)/average outstanding shares. Dependent variable used is the financial distress status of the firm. Financially distressed firms are coded 1 and healthy firms are coded 0.
According to Deng and Wang (2006), the definition of financial distress is in terms of "abnormality of financial situation" defined in the article 9.2.1 of 2001 Shanghai Stock Exchange…. Rule. In 1998 China securities Regulatory Commission (CSRC) firstly executed "special treatment" (ST) on the listed companies that suffer "abnormality of financial situation" or "other situation abnormality", ordaining that the daily stock-price fluctuation of "ST" companies should be confined within 5%. The Stock Listing Rule specified that if one of the situations below occurs, the listed company should be recognized to encounter "abnormality of financial situation”: 1) The net profits in the last two years were negative. 2) The value of the net worth per share was less than the face value of the stock in the last year. 3) The auditor presented an adverse opinion or a disclaimer opinion on the financial report of last year. 4) The value of the equity ownership recognized by the auditor and the departments concerned was less than the value of registered capital in the last year. 5) Other financial situation abnormality judged by CSRC, or SHSE and SZSE.
Could someone help me? thanks
My new research project. If someone have interesting papers, please could send me details
