SIDREA Series in Accounting and Business Administration – serie
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61 produkter
Intellectual Capital and Organizational Performance
An Empirical Focus on Social Cooperative Enterprises
Inbunden, 2021
1468 kr
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This monograph provides empirical evidence on the relationship between intellectual capital (IC) and organizational performance of social cooperative enterprises (SCEs) that work in the non-profit sector. The author presents a survey of a sample of SCEs located in Italy to identify the main …
Intellectual Capital and Organizational Performance
An Empirical Focus on Social Cooperative Enterprises
Häftad, 2022
1468 kr
Lägg i varukorg
This monograph provides empirical evidence on the relationship between intellectual capital (IC) and organizational performance of social cooperative enterprises (SCEs) that work in the non-profit sector. The author presents a survey of a sample of SCEs located in Italy to identify the main …
Intellectual Capital, Smart Technologies and Digitalization
Emerging Issues and Opportunities
Av Maria Serena Chiucchi, Rosa Lombardi m. fl.
Inbunden, 2021
1805 kr
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This book treats intellectual capital, smart technologies, and digitalization processes as levers of corporate competitiveness and global value creation. This book is based on theoretical and practical research output from the STEDIC SIDREA Group. It uses several methodologies to discover features …
Intellectual Capital, Smart Technologies and Digitalization
Emerging Issues and Opportunities
Av Maria Serena Chiucchi, Rosa Lombardi m. fl.
Häftad, 2022
1805 kr
Lägg i varukorg
This book treats intellectual capital, smart technologies, and digitalization processes as levers of corporate competitiveness and global value creation. This book is based on theoretical and practical research output from the STEDIC SIDREA Group. It uses several methodologies to discover features …
Going-Concern-Principle in Non-Financial Disclosure
Concepts and Future Challenges
Inbunden, 2021
1468 kr
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This book investigates the going-concern principle in the non-financial disclosure by companies in the international scenario proposing concepts and challenges to come. Following the main accounting literature, requirements and regulations, this book proposes the current state of the art in the …
Going-Concern-Principle in Non-Financial Disclosure
Concepts and Future Challenges
Häftad, 2022
1468 kr
Lägg i varukorg
This book investigates the going-concern principle in the non-financial disclosure by companies in the international scenario proposing concepts and challenges to come. Following the main accounting literature, requirements and regulations, this book proposes the current state of the art in the …
Governance and Performance Management in Public Universities
Current Research and Practice
Av Eugenio Caperchione, Carmine Bianchi
Inbunden, 2022
1597 kr
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This edited volume contributes to the ongoing research and practice on applying performance management to university governance. A comparative approach and international perspective of the issue is provided through extensive use of case studies and empirical findings. A specific focus is also …
Governance and Performance Management in Public Universities
Current Research and Practice
Av Eugenio Caperchione, Carmine Bianchi
Häftad, 2023
1597 kr
Lägg i varukorg
This edited volume contributes to the ongoing research and practice on applying performance management to university governance. A comparative approach and international perspective of the issue is provided through extensive use of case studies and empirical findings. A specific focus is also …
Integrating Performance and Risk in a Management Control System
A Framework to Understand Aspects and Directions of Integration
Inbunden, 2021
1131 kr
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This book presents a theoretical and empirical framework to interpret the possible configurations of the integration between performance management and risk management systems as part of management control systems. The book provides an overview of the development paths of these three systems, …
Integrating Performance and Risk in a Management Control System
A Framework to Understand Aspects and Directions of Integration
Häftad, 2022
1131 kr
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This book presents a theoretical and empirical framework to interpret the possible configurations of the integration between performance management and risk management systems as part of management control systems. The book provides an overview of the development paths of these three systems, …
Organizational Resilience and Female Entrepreneurship During Crises
Emerging Evidence and Future Agenda
Av Paola Paoloni, Rosa Lombardi
Inbunden, 2022
1693 kr
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The economic, health, and political crises, as well as the rise of the digital age, have changed and complicated the way in which people, companies, and regions function. The goal is not just survival, but also to innovate and organize themselves to chart new paths for growth and development. This …
Organizational Resilience and Female Entrepreneurship During Crises
Emerging Evidence and Future Agenda
Av Paola Paoloni, Rosa Lombardi
Häftad, 2023
1693 kr
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The economic, health, and political crises, as well as the rise of the digital age, have changed and complicated the way in which people, companies, and regions function. The goal is not just survival, but also to innovate and organize themselves to chart new paths for growth and development. This …
Non-financial Disclosure and Integrated Reporting
Theoretical Framework and Empirical Evidence
Av Lino Cinquini, Francesco De Luca
Inbunden, 2022
2030 kr
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The increasingly crucial role of companies’ non-financial disclosure (NFD) and integrated reporting (IR) has led to a lively debate among academics, practitioners, and regulators on the approaches, framework, contents, principles, and standards that should oversee these forms of reporting. Through …
Non-financial Disclosure and Integrated Reporting
Theoretical Framework and Empirical Evidence
Av Lino Cinquini, Francesco De Luca
Häftad, 2023
2030 kr
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The increasingly crucial role of companies’ non-financial disclosure (NFD) and integrated reporting (IR) has led to a lively debate among academics, practitioners, and regulators on the approaches, framework, contents, principles, and standards that should oversee these forms of reporting. Through …
Corporate Sustainability
Measurement, Reporting and Effects on Firm Performance
Av Paolo Tenuta, Domenico Rocco Cambrea
Inbunden, 2022
1243 kr
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This book introduces readers to the main types of corporate sustainability practices. The first section examines both the ratings provided by international agencies and the various ESG (Environmental, Social and Government) indexes existing at 2021. In turn, the second part empirically investigates …
Corporate Sustainability
Measurement, Reporting and Effects on Firm Performance
Av Paolo Tenuta, Domenico Rocco Cambrea
Häftad, 2023
1243 kr
Lägg i varukorg
This book introduces readers to the main types of corporate sustainability practices. The first section examines both the ratings provided by international agencies and the various ESG (Environmental, Social and Government) indexes existing at 2021. In turn, the second part empirically investigates …
Global Comparability of Financial Reporting Under IFRS
Does Comparability Enhance Value Relevance of Earnings Across Countries?
Av Francesco De Luca, Ho-Tan-Phat Phan
Inbunden, 2022
1580 kr
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The globalization of financial markets worldwide has progressively pushed toward simultaneous globalization of accounting information. Thus, during the last 50 years, categories of preparers, users, and regulators have devoted their efforts to support the global comparability of financial reporting …
Global Comparability of Financial Reporting Under IFRS
Does Comparability Enhance Value Relevance of Earnings Across Countries?
Av Francesco De Luca, Ho-Tan-Phat Phan
Häftad, 2023
1580 kr
Lägg i varukorg
The globalization of financial markets worldwide has progressively pushed toward simultaneous globalization of accounting information. Thus, during the last 50 years, categories of preparers, users, and regulators have devoted their efforts to support the global comparability of financial reporting …
When the Crisis Becomes an Opportunity
The Role of Women in the Post-Covid Organization
Av Paola Paoloni, Rosa Lombardi
Inbunden, 2023
2030 kr
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This edited volume analyzes how the COVID-19 crisis could be transformed into opportunities for those organizations that correctly interpret the change, adapt their strategies accordingly, and increase their chances of success in a post-pandemic scenario. Through this lens, the female role and …
When the Crisis Becomes an Opportunity
The Role of Women in the Post-Covid Organization
Av Paola Paoloni, Rosa Lombardi
Häftad, 2024
2030 kr
Lägg i varukorg
This edited volume analyzes how the COVID-19 crisis could be transformed into opportunities for those organizations that correctly interpret the change, adapt their strategies accordingly, and increase their chances of success in a post-pandemic scenario. Through this lens, the female role and …
Fostering Sustainability in Corporate Governance
Analysis of the EU Sustainable Corporate Governance and Due Diligence Directives
Inbunden, 2023
1693 kr
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The effects of climate change on the one hand, and government promises to achieve sustainable development on the other, are only two examples of the factors driving businesses to incorporate sustainability into their business strategies. International organizations and researchers alike contend …
Fostering Sustainability in Corporate Governance
Analysis of the EU Sustainable Corporate Governance and Due Diligence Directives
Häftad, 2024
1693 kr
Lägg i varukorg
The effects of climate change on the one hand, and government promises to achieve sustainable development on the other, are only two examples of the factors driving businesses to incorporate sustainability into their business strategies. International organizations and researchers alike contend …
Tax Avoidance and Capital Structure
Empirical Evidence on Debt Covenants
Inbunden, 2023
1412 kr
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This book provides a comprehensive overview of the implications of tax avoidance for a firm’s capital structure, highlighting the key role played by free cash flow and agency conflicts. First, the book provides an outline of the theories and empirical evidence concerning the role of taxes in the …
Tax Avoidance and Capital Structure
Empirical Evidence on Debt Covenants
Häftad, 2024
1412 kr
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This book provides a comprehensive overview of the implications of tax avoidance for a firm’s capital structure, highlighting the key role played by free cash flow and agency conflicts. First, the book provides an outline of the theories and empirical evidence concerning the role of taxes in the …
Understanding Supply Chain Digitalization Through Actor-Network Theory
The Interplay Between Blockchain, Accounting and Management Control
Inbunden, 2023
1693 kr
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Combining two different actor-network theory perspectives and relying on the single case study methodology, this book offers important empirical evidence and managerial implications on the use of blockchain for accounting and control purposes. Exploring the first agro-food European case of …
Understanding Supply Chain Digitalization Through Actor-Network Theory
The Interplay Between Blockchain, Accounting and Management Control
Häftad, 2024
1693 kr
Lägg i varukorg
Combining two different actor-network theory perspectives and relying on the single case study methodology, this book offers important empirical evidence and managerial implications on the use of blockchain for accounting and control purposes. Exploring the first agro-food European case of …
Equity Crowdfunding for SMEs
An Alternative Financing Tool
Inbunden, 2024
1468 kr
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This book focuses on the relevance of equity-side innovative financial tools for SMEs in overcoming financial threats. Scholars identify difficulties in the financial sphere as the main causes of SME mortality. Such problems do not allow them to reach sustainable growth. It thus becomes critical to …
Equity Crowdfunding for SMEs
An Alternative Financing Tool
Häftad, 2025
1468 kr
Lägg i varukorg
This book focuses on the relevance of equity-side innovative financial tools for SMEs in overcoming financial threats. Scholars identify difficulties in the financial sphere as the main causes of SME mortality. Such problems do not allow them to reach sustainable growth. It thus becomes critical to …
European Harmonization of National Accounting Rules
The Application of Directive 2013/34/EU in Europe
Av Alberto Incollingo, Andrea Lionzo
Inbunden, 2024
1713 kr
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With Directive 2013/34/EU - which replaced the 4th and 7th accounting Directives - a new step towards European accounting harmonization has been taken: accounting rules on private firms have been further standardized and, at the same time, brought closer to IAS/IFRS.This book develops a comparative …
European Harmonization of National Accounting Rules
The Application of Directive 2013/34/EU in Europe
Av Alberto Incollingo, Andrea Lionzo
Häftad, 2025
1713 kr
Lägg i varukorg
With Directive 2013/34/EU - which replaced the 4th and 7th accounting Directives - a new step towards European accounting harmonization has been taken: accounting rules on private firms have been further standardized and, at the same time, brought closer to IAS/IFRS.This book develops a comparative …
