Paola Rossi

• Professor (Associate) at University of Trieste

In recent years, consulting firms and academics have developed a plethora of methods to place a monetary value on brands. The models used in practice either focus on product brands - the commercial trademarks used to target specific client segments, or on corporate brands - all the intangibles that come under an umbrella name. However, the current...

Background: Monitoring biologic drug therapy during pregnancy in women with immune-mediated inflammatory diseases (IMIDs) is crucial to ensure treatments align with evidence-based practices. Research design and methods: A retrospective cohort study based on healthcare claims data from eight Italian regions was conducted, analyzing deliveries bet...

Risk disclosure is an important issue discussed by the Securities Exchange Commission (SEC) in its review process. We evaluate the effect that a risk SEC comment letter can have on US registrants’ disclosure and the consequent information value generated. We examine whether disclosure changes in Item 1A and Form 10-K occur due to the SEC review and...

Underreporting is the main limitation of spontaneous reporting systems. This cohort-event monitoring study aims to examine the potential of short message service (SMS)-based surveillance compared to traditional surveillance systems. Using VigiVax software, parents of vaccinated children aged two years or younger, in the period March 2021–May 2022,...

Underreporting is the main limitation of the spontaneous reporting systems. This study aims to reduce underreporting enhancing public participation in vaccinovigilance through an SMS-based reporting system integrated with electronic immunization registries (IRs). Using the VigiVax software, parents of vaccinated children aged 2 years or younger rec...

Background: Switch patterns among different biologics and from originators to biosimilars (and vice versa) can be complex in patients with psoriasis (PsO) and psoriatic arthritis (PsA). Objective: The aim of this study was to describe switching patterns of biological drugs in PsO/PsA patients and to explore predictors of multiple switches and sw...

The chapter presents a general model for constructing portfolios in which environmental, social, and governance (ESG) rating (or score) assessments are added alongside traditional risk and return objectives. The design of portfolios involves ESG scores as an additional objective. Then multiobjective optimisation models are employed to construct the...

Over the last two decades, the non-financial disclosure requirement has become a major concern for companies, consumers, governments, and policymakers. While compelling evidence has accumulated over time on the positive effect that moving away from disclosing non-financial information within mandatory financial statements, conflicting findings have...

Corporate Social Responsibility (CSR) has become a key factor for businesses to compete in the market and maintain sustainable growth. Although there is abundant literature on the relationship between CSR and customer satisfaction, only a few papers have dealt with the transportation sector. This study fills this gap by analyzing the outcome of eng...

Background Myocarditis and pericarditis following the Coronavirus Disease 2019 (COVID-19) mRNA vaccines administration have been reported, but their frequency is still uncertain in the younger population. This study investigated the association between Severe Acute Respiratory Syndrome Coronavirus 2 (SARS-CoV-2) mRNA vaccines, BNT162b2, and mRNA-12...

Objectives To investigate the association between SARS-CoV-2 mRNA vaccines, BNT162b2 and mRNA-1273, and myocarditis/pericarditis. Design Self-Controlled Case Series study (SCCS) using national data on COVID-19 vaccination and emergency care/hospital admissions. Setting Italian Regions (Lombardia, Friuli Venezia Giulia, Veneto, Lazio). Participan...

Background: Biological drugs have improved the management of immune-mediated inflammatory diseases (IMIDs) despite being associated with important safety issues such as immunogenicity, infections, and malignancies in real-world settings. Objective: The aim of this study was to explore the potential of a large Italian multi-database distributed n...

Purpose The role that the board can have in influencing the adoption of non-financial reporting (NFR) by companies is a topic that has raised interest in the recent literature. However, very few have so far been said on the logic that underpins the selection by corporate boards of a particular model (sustainability and/or integrated). This study ai...

Information used to manage the business and support the decision‐making of stakeholders is being subject to an evolution. In this context, traditional financial reporting is considered not sufficient anymore. This has translated into a sharp increase in the number of firms that have begun to adopt emerging reporting practices. This study aims to ex...

Nowadays, we are facing a new phase of capitalism. Information that is beyond financial capital and able to provide a more comprehensive picture of the path towards sustainable development of organizations is increasingly needed. A remarkable body of evidence already exists on how large listed companies are facing this change, but very little is kn...

The EU regulation 1606/2002 enhances the financial statement comparability by requiring the IFRS mandatory application. In Italy, the implementation of EU regulation states that listed firms are required to prepare their financial statements in accordance with IFRS, then extended to private firms on a voluntary basis. The study aims to examine the...

Purpose The purpose of this paper is to investigate whether the interaction between mandatory and voluntary risk disclosure is a complementary or substitutive consequence of different risk regulatory regimes. The paper is a cross analysis comparing Germany, the US, Italy, France and the UK during the period 2007-2010. Design/methodology/approach C...

ABSTRACT: (THE DIMENSIONS OF CORPORATE RISK DISCLOSURE: A COMPARATIVE ANALYSIS OF REGULATIONS AND THEIR APPLICATION). Risk disclosures are fundamental to the efficient operating of capital markets, enabling investors to assess the risks and the uncertainties of companies in their portfolios. After corporate scandals and financial crisis, the demand...

The purpose of this paper is to develop a Human Capital Report focused on the competency profile of the key employees. Employing the case study of Biomedical Branch of University of Florence, we have designed a strategy map centred on key stakeholders: students, university, didactic and research centres, businesses. Furthermore, we have designed a...

The paper used an in depth case study to investigate how firms can integrate the strategic performance measurement of R&D with the Balanced Scorecard. Moreover, the paper investigated the crucial role of controller in the decision making process of this integration.The literature review of R&D management evidenced the limits of Balanced Scorecard t...