...: the commissionership, which entails a temporary absence of political power and democratic representation. In the absence of competing and/or conflicting interests of the authors, the commissionership mechanism in Italy provides a unique quasi-experimental setting to observe how local financial performance evolves when...

... 05 2024 09 06 2024 Financial reporting quality Italy Overinvestment Tax avoidance In this study, we investigate whether tax avoidance is related to the overinvestment of private firms. This is an important issue for several reasons. First, accounting scholars have reserved...

... Italy This section consists of three sub-sections: the European Commission (EC) measures aimed to reform European HESs and to recognize the contribution of doctoral education in developing the critical mass of skilled workers serving the knowledge society (Section 2.1); the role of PhDs...

... analysis Quality index Institutional isomorphism Coercive Normative Mimetic Spain Italy The authors build a quality index based on the content analysis of sustainability information disclosed, before and after the transposition of the Directive, by Italian and Spanish companies belonging...

... quality Italy In the aftermath of the approval of the UN 2030 (2015) Sustainable Development Goals, there has been a significant debate in Europe on how to best enhance companies’ sustainable reporting. The two key standard setters, the European Union (EU) Commission and the International...

... Italy Corporate governance mechanisms Over the past 20 years, corporate governance has received considerable attention from practitioners, policymakers and academics. Solid corporate governance mechanisms enhance firm’s performance by boosting economic efficiency and growth (Jensen and Meckling...

... Limited 2021 Emerald Publishing Limited Licensed re-use rights only This paper aims to examine the European Union (EU) 95/2014 Directive’s impact on large public companies. It chose Italy as a pivotal country that made non-financial information assurance mandatory, going beyond the EU...

...-constructing their image through strategies designed to impress both themselves and others. Practical implications The paper has implications for the accounting profession in general and in Italy, suggesting that further pressure may result in rapid change efforts among accountants. It provides a broader...