About
48
Publications
3,719
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228
Citations
Citations since 2017
Introduction
Additional affiliations
February 2015 - present
February 2015 - present
Position
- Professor (Associate)
Description
- I currently teach "Business Administration" and "Financial reporting and Accounting standards"
Education
January 2007 - December 2009
September 2000 - March 2005
Publications
Publications (48)
The generational succession in family firms is a typical and inevitable event in corporate evolution. In particular, the Italian production system must constantly reckon with generational succession as it affects about 80,000 companies annually. It is very important that this process is carefully managed because, in Italy, only 31% of family firms...
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...
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...
Tourism is a fundamental lever of the economic and cultural development of a location. Large tourist flows can negatively impact the provision of public services, such as healthcare. This study aims to investigate emergency department (ED) treatment speed under increased demand caused by tourism. The analysis was conducted on data (covering March–O...
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...
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...
The aim of the paper is to empirically analyse how different corporate governance mechanisms impact on the level of voluntary disclosure on key financial performance indicators (KFPIs) released by firms. We investigate ownership concentration, board independence, role duality, board meetings and board size, and we hypothesize a relation with volunt...
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...
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...
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...
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...
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...
The Management Discussion and Analysis is a mandatory document under the European Union’s law. In 2003, the EU issued Directive 2003/51/EC, which broadened the information that firms have to provide in their MD&A, and in 2010 the IASB issued the IFRS Practice Statement “Management Commentary”, a non-binding guidance for the presentation of this doc...
Over the last years, the relevance of human capital disclosure has been widely recognized by academics, regulators and professional standards setters. In 2003, the EU issued Directive 2003/51/EC, which required companies to provide in their management discussion and analysis statement information relating to human capital. In Italy, the Accounts Mo...
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...
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...
The development of an interfirm cooperative relationship leads to the creation of accounting information flows between firms, that have to exchange their accounting information in order to achieve cost reduction and to create value. As a consequence, firms should implement both new management accounting techniques and modify their accounting inform...
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...
Italian Port Authorities have to carry on some promotion activities according to art. 6 of Law 84/1994. In conducting these activities, the Port Authority need a lot of information on the passengers and goods flows, which could be not easily available if the management of the port infrastructures is assigned to a con-cessionary company. The aim of...
Projects
Projects (5)
The Italian corporate governance system lives a “new era” due to several reforms that modified the corporate governance framework for both listed and non-listed companies.
The institutional context in which Italian firms operate is changing and this could influence in a relevant manner the effectiveness of several internal corporate governance mechanisms (i.e. board of directors, good governance code, control systems, managerial incentive systems, etc.).
The book would be an authoritative guide for researchers and professionals and it wants to stimulate ideas for discussing about the Italian corporate governance from different perspective (accounting, management, finance, law), making comparisons with international contexts.
We would like to invite you to this book project as the author(s) of one chapter and will really appreciate if you join us!
This call for chapters is specifically looking for empirical and theoretical contributions about the evolution of corporate governance, the role of different shareholders in the dominant coalition of the company (State, families, institutional investors, etc.), the role of institutional investors with particular reference to the process of appointing the member, the central role that the board of directors can play in the effective governance of the company, or again the role of proxy advisors.
Empirical papers theoretically grounded and addressing comparisons across Italy and other countries are particularly welcomed.
The books will be published in March, 2019 by “Virtuss Interpress”, an international academic publisher that manages six academic internationally indexed journals devoted to the topics related to corporate governance. For additional information regarding the publisher, please visit https://www.virtusinterpress.org/
For further reading, please follow the link to the Book website at: https://www.virtusinterpress.org/Book-Challenges-and-Opportunities.html
https://www.virtusinterpress.org/IMG/pdf/call_for_chapters_cg_in_italy.pdf
We think it will be a great scientific adventure and we will be happy if you join us.
We look forward to hearing from you.
Best Regards,
Salvatore Esposito De Falco, Federico Alvino, Nicola Cucari and Luigi Lepore.
Questions and/or comments should be sent to the Editors or book manager - Kateryna Huryna k.huryna@virtusinterpress.org.
Schedule
June 30, 2018: Proposal Submission Deadline
November 30, 2018: Full Chapter Submission
