... performance Political factors Municipality commissionership Italy In the realm of New Public Management (NPM), the financial performance of local governments is considered a core element of accountability and transparency (Carmeli, 2002 ; Potter, 2005), serving as both a managerial and political...

... 2024 09 06 2024 © Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only Financial reporting quality Italy Overinvestment Tax avoidance The investment plan is one of the most important decisions of managers. The neo-classical theory...

... Emerald Publishing Limited Licensed re-use rights only Higher education system Accounting doctoral programmes European modernization process Analytic hierarchy process Accounting education Italy Higher education system (HES) plays a critical role in offering innovative solutions...

... Normative Mimetic Spain Italy Over the past few years, the European Union (EU) has actively promoted firm transparency concerning sustainability issues. Disclosure of social and environmental information supports the measurement, monitoring and management of corporate non-financial performance...

... ; Radhouane et al., 2020). We manually collected data from the 2016 and 2018 reports by applying our coding instrument. The choice of Italy as an experimental setting was motivated by the peculiarity of the Italian regulation. In Italy, NFR was primarily voluntary before the Directive (Cordazzo...

... Firm risk-taking Agency theory Resource dependence theory Non-financial firms 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...

... amended the Companies Code 2564/(2016/2017). France has amended the Law on Accounting PZE No. 51. Germany has published the CSR Directive Implementation Act. Amongst the other EU member states, Italy represents a prominent example in establishing non-financial requirements on companies through Legislative...

...-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...