Role of country- and firm- level determinants in environmental, social, and governance disclosure

Journal of Business Ethics, 2018 (with Maria Baldini, Lorenzo Dal Maso, Giovanni Liberatore, and Simone Terzani)

see at publisher

PAPERS

Does disaster risk relate to banks' loan loss provisions?

European Accounting Review, 2022 (with Lorenzo Dal Maso, Gerald Lobo, and Kiridaran Kanagaretnam)

see at publisher, online appendix

get code to calculate Disaster Risk measures

Exploring investor views on accounting for R&D costs under IAS 38

Journal of Accounting and Public Policy, 2022 (with Richard Slack, Ioannis Tsalavoutas, and Fanis Tsoligkas)

see at publisher

Implications of the joint provision of CSR assurance and financial audit for auditors’ assessment of going concern risk

Contemporary Accounting Research, 2020 (with Lorenzo Dal Maso, Gerald Lobo, and Luc Paugam)

see at publisher, online appendix

get code to calculate CSR assurance provider and financial auditor pairs

Is Accounting Enforcement Related to Risk-taking in the Banking Industry?

Journal of Financial Stability, 2020 (with Lorenzo Dal Maso, Kiridaran Kanagaretnam, and Gerald Lobo)

see at publisher

A critical validation of the value added intellectual coefficient: use in empirical research and comparison with alternative measures of intellectual capital

Journal of Management and Governance, 2020 (with Thomas Bassetti, Lorenzo Dal Maso, and Giovanni Liberatore)

see at publisher

Country-level corruption and accounting choice: Research & development capitalization under IFRS

The British Accounting Review, 2019 (with Richard Slack, Ioannis Tsalavoutas, and Fanis Tsoligkas)

see at publisher

The effect of corruption and culture on mandatory disclosure compliance levels: goodwill reporting in Europe

Journal of International Accounting Auditing and Taxation, 2018 (with Richard Slack and Ioannis Tsalavoutas)

see at publisher

The impact of corporate social performance on the cost of debt and access to debt financing for listed European non-financial firms

European Management Journal, 2018 (with Fabio La Rosa, Giovanni Liberatore, and Simone Terzani)

see at publisher

Role of country- and firm- level determinants in environmental, social, and governance disclosure

Journal of Business Ethics, 2018 (with Maria Baldini, Lorenzo Dal Maso, Giovanni Liberatore, and Simone Terzani)

see at publisher

The moderating role of stakeholder management and societal characteristics in the relationship between corporate environmental and financial performance

Journal of Environmental Management, 2018 (with Lorenzo Dal Maso, Manuel Soscia, and Simone Terzani)

see at publisher

Compliance with goodwill-related mandatory disclosure requirements and the cost of equity capital

Accounting and Business Research, 2017 (with Paul André, Dionysia Dionysiou, and Ioannis Tsalavoutas)

see at publisher

Value relevance of stakeholder engagement: The influence of national culture

Corporate Social Responsibility and Environmental Management, 2017 (with Lorenzo Dal Maso and Giovanni Liberatore)

see at publisher

Investigating the influence of gender and religiosity on attitudes towards business ethics

Corporate Ownership and Control, 2017 (with Chiara Mazzi, Riccardo Passeri, and Milena Viassone)

see at publisher

Insights on CFOs perceptions of impairment testing under IAS 36

Accounting in Europe, 2016 (with Giovanni Liberatore and Ioannis Tsalavoutas)

see at publisher

Economic consequences of Key Performance Indicators disclosure quality

International Review of Financial Analysis, 2015 (with Hany Elzahar, Khaled Hussaney, and Ioannis Tsalavoutas)

see at publisher

Goodwill write-off and financial market behaviour: An analysis of possible relationships

Advances in Accounting, 2010 (with Giovanni Liberatore)

see at publisher

REPORTS

The capitalisation debate: R&D expenditure, disclosure content and quantity, and stakeholder views

ACCA and Deloitte research report No. PI-INTANGIBLES-R&D, 2019 (with Richard Slack, Ioannis Tsalavoutas, and Fanis Tsoligkas)

see at ACCA website

see at Deloitte website

PAPERS (language IT)

Valutazione d'azienda durante la pandemia: Analisi fondamentale ed incorporazione dell'incertezza nei metodi dei flussi di risultato attesi

Rivista Dottori Commercialisti, 2021

Problematiche valutative in caso di recesso degli enti pubblici dalle società partecipate. Il caso di partecipazioni in un istituto di credito

Rivista Dottori Commercialisti, 2018 (con Lucrezia Bonelli e Giovanni Liberatore)

Determinanti della readability dei bilanci delle società quotate italiane

Rivista Italiana di Ragioneria ed Economia Aziendale, 2016 (con Giovanni Liberatore e Tommaso Dasmi)

La value relevance delle spese di ricerca e sviluppo in Italia

Rivista Dottori Commercialisti, 2015 (con Roberto Biagioni e Giovanni Liberatore)

Informativa sul tasso di attualizzazione nella stima dell’avviamento: un confronto fra Italia e Paesi nordici

Financial Reporting, 2011 (con Giovanni Liberatore)