SIDREA Series in Accounting and Business Administration – Serie

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.

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.

It uses several methodologies to discover features and pillars on intellectual capital such as human capital, relational capital, and structural capital as well as smart technologies such as artificial intelligence, Internet of Things, big data, and digitalization.

It uses several methodologies to discover features and pillars on intellectual capital such as human capital, relational capital, and structural capital as well as smart technologies such as artificial intelligence, Internet of Things, big data, and digitalization.

European Directive 2014/95/UE on non-financial information, Global Reporting Initiative, International Integrated Reporting Council, Sustainability Accounting Standards Board, Climate Disclosure Standard Board, Carbon Disclosure Project, AA1000).

European Directive 2014/95/UE on non-financial information, Global Reporting Initiative, International Integrated Reporting Council, Sustainability Accounting Standards Board, Climate Disclosure Standard Board, Carbon Disclosure Project, AA1000).

This edited volume contributes to the ongoing research and practice on applying performance management to university governance. A specific focus is also placed on using performance governance applied to higher education institutions' Third Mission, and on enhancing decision makers’ ability to frame dynamic complexity.

This edited volume contributes to the ongoing research and practice on applying performance management to university governance. A specific focus is also placed on using performance governance applied to higher education institutions' Third Mission, and on enhancing decision makers’ ability to frame dynamic complexity.

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.

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 chapters include theoretical as well as practical contributions about how female-owned and female-run companies and organizations can take advantage of such opportunities, in terms of challenges, issues, tools, facilitators, and mechanisms that can support the use of the new opportunities in the near future.

The chapters include theoretical as well as practical contributions about how female-owned and female-run companies and organizations can take advantage of such opportunities, in terms of challenges, issues, tools, facilitators, and mechanisms that can support the use of the new opportunities in the near future.

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.

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.

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 the relationship between the level of corporate sustainability and corporate financial performance among the large companies listed on the Milan Exchange FTSE-MIB 40 index for 2015-2019.The book offers a comprehensive overview of current sustainability concepts and practices and illustrates how various companies are seeking to integrate them in their competitive strategy. Further, it fills a gap in the extant literature by analysing the origins, historical evolution and structure of the main rating agencies and ESG indexes. In addition, the empirical analysis of corporate sustainability’s impact on companies’ financial performance reveals the importance of collegial leadership – a commonly found feature of Italian family businesses that has not been considered in previous studies – as a moderating factor for reconciling sustainability initiatives and performance at family-run firms.

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 the relationship between the level of corporate sustainability and corporate financial performance among the large companies listed on the Milan Exchange FTSE-MIB 40 index for 2015-2019.The book offers a comprehensive overview of current sustainability concepts and practices and illustrates how various companies are seeking to integrate them in their competitive strategy. Further, it fills a gap in the extant literature by analysing the origins, historical evolution and structure of the main rating agencies and ESG indexes. In addition, the empirical analysis of corporate sustainability’s impact on companies’ financial performance reveals the importance of collegial leadership – a commonly found feature of Italian family businesses that has not been considered in previous studies – as a moderating factor for reconciling sustainability initiatives and performance at family-run firms.

In this context, this book reviews research studies on the comparability of financial reporting at a global level as well as highlights empiricalanalyses that demonstrate the extent to which global comparability has been achieved, and how it enhances value relevance of earnings across countries.

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 aiming at favoring the comparison of corporates’ financial performances at a cross-country level. In the same vein, IASB, national standard setters, and jurisdictions have participated in and given momentum to this process. At the same time, academic research has followed this process and tried to build a theoretical framework to address the related issues, to assess the impact on preparers, users, and regulators, while defining hindrances and obstacles to the comparability of financial reporting especially in an IFRS environment. In this context, this book reviews research studies on the comparability of financial reporting at a global level as well as highlights empiricalanalyses that demonstrate the extent to which global comparability has been achieved, and how it enhances value relevance of earnings across countries. It also looks at the cross-country investors’ perspectives by shaping the empirical analysis to provide further insights on the role of the "Big Four" auditing services in enhancing the comparability of earnings. The book provides an original contribution to the current debate about the comparability of financial reporting under IFRS and will be useful for researchers in the field.

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 contribution to recovery are analyzed and discussed in the economic, financial and social context.Even if many aspects set the COVID-19 crisis apart from the latest global financial crises – such as the unusual shutdown of businesses in specific sectors, social distancing regulations, and general uncertainty sparked by the pandemic – the challenges facing all organizations in the current recovery phase can present an opportunity for extraordinary growth and development in Europe. The focus of the contributions gathered here is not on “counting” the damages and losses but rather on monitoring the recovery and on emerging instruments to support national and global economic recovery, while payingspecial attention to women’s role in it.

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 contribution to recovery are analyzed and discussed in the economic, financial and social context.Even if many aspects set the COVID-19 crisis apart from the latest global financial crises – such as the unusual shutdown of businesses in specific sectors, social distancing regulations, and general uncertainty sparked by the pandemic – the challenges facing all organizations in the current recovery phase can present an opportunity for extraordinary growth and development in Europe. The focus of the contributions gathered here is not on “counting” the damages and losses but rather on monitoring the recovery and on emerging instruments to support national and global economic recovery, while payingspecial attention to women’s role in it.

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 that incorporating sustainability into business is only feasible when governance also considers environmental, social and governance (ESG) issues. Therefore, corporate governance is attracting more and more attention from investors and various stakeholders. On 23 February 2022, the European Commission adopted a proposal for a Directive on corporate sustainability due diligence. The aim of this Directive is to foster sustainable and responsible corporate behaviour and to anchor human rights and environmental considerations in companies’ operations and corporate governance. Drawing on the theoretical framework of corporate governance and an analysis of the latest and most important literature on corporate governance and sustainability, this book offers essential insights, particularly in light of the Sustainable Corporate Governance Directive and Due Diligence Directive.

Drawing on the theoretical framework of corporate governance and an analysis of the latest and most important literature on corporate governance and sustainability, this book offers essential insights, particularly in light of the Sustainable Corporate Governance Directive and Due Diligence Directive.

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. The book explores the role of free cash flow and agency conflicts in the relationship between tax avoidance and capital structure.

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. The book explores the role of free cash flow and agency conflicts in the relationship between tax avoidance and capital structure.

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.

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.

This book focuses on the relevance of equity-side innovative financial tools for SMEs in overcoming financial threats. By exploring the origin of financial needs, the book aims to observe how innovative equity-side financing tools, particularly equity crowdfunding, contribute to the SME dimension.

This book focuses on the relevance of equity-side innovative financial tools for SMEs in overcoming financial threats. By exploring the origin of financial needs, the book aims to observe how innovative equity-side financing tools, particularly equity crowdfunding, contribute to the SME dimension.

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 analysis of the most relevant issues in the process of preparing the financial statements after the recent transposition of the aforementioned Directive into the local accounting rules and standards.This book is of interest for several reasons. First, private firms, which are not necessarily small-medium sized companies, are the most prevalent and the engine of growth in all European countries. At the same time, the international academic literature is mainly devoted to listed companies, due to the limited availability of data for private companies and the idea that accounting information is less relevant for this kind of companies. In addition, the analysis contained in the book is the result of the work of more than 30 European researchers, who contributed to both a vertical analysis of eight countries (Germany, Spain, Italy, France, the Netherlands, the United Kingdom, Sweden, and Denmark) and a horizontal analysis of the most relevant cross-cutting issues (fundamental principles, financial statement formats, impairment losses, capital reserves and profit distribution, income taxes, and non-financial reporting).More specifically, the book aims to examine, from a comparative perspective, the methods of application of the Directive in Europe, in parallel with the evolutionary processes of national GAAPs, in order to verify the impact of both legal regulations and professional rules on the quality and comparability of accounting information, as well as the degree of convergence towards the IAS/IFRS model.