Výsledky vyhledávání - "Alessandra Allini"

CFO Characteristics and Real Earnings Management

Autor: Domenico Campa, Gianluca Ginesti, Alessandra Allini

Publikováno v: European Accounting Review. :1-34

We examine whether the characteristics of chief financial officers (CFOs) are associated with real earnings management (REM). Using hand-collected data on CFOs’ characteristics, we find that female CFOs and highly visible CFOs are associated with l

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::5e8da5c35193a0d6b2dbe9fd0ed340a8
https://doi.org/10.1080/09638180.2023.2169734

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Fair value accounting from the users’ perspective: an experiment on how financial analysts rely on fair value estimates in their decisions

Autor: Rosanna Spanò, Ning Du, Alessandra Allini, Joshua Ronen

Publikováno v: Meditari Accountancy Research. 30:1493-1513

Purpose The current paper aims to understand whether fair value accounting (FVA) affects analysts’ loan approval decisions and default risk judgments. Design/methodology/approach This study focusses on three issues: unrealized gain or loss resultin

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::f5ffe87b9a864fa3d34439c7694cfebf
https://doi.org/10.1108/medar-11-2020-1096

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Integrated Performance Plans in Higher Education as means of accounting change. Insights into the Italian context

Autor: Annamaria Zampella, Alessandra Allini, Fiorenza Meucci, Rosanna Spanò

Publikováno v: MANAGEMENT CONTROL. :87-110

This study aims to understand whether the disclosure provided by the Integrated Performance Plans (IPPs) issued by Italian State Universities is substantive or for-mal. In particular, this research, using the interpretative lens of Middle Range The-o

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::ca372355d2aec723920d41ba45e22b59
https://doi.org/10.3280/maco2020-001005

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The Value Relevance of Risk Disclosure: An Analysis of the Banking Sector

Autor: Alessandra Allini, Annamaria Zampella, Begoña Giner

Publikováno v: Accounting in Europe. 17:129-157

The aim of this study is to test whether financial risk disclosures required by IFRS 7 and Pillar 3 are value relevant for investors to support them in their investment decisions. The sample in the...

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::b330087dc64561364d57a767fc5308e7
https://doi.org/10.1080/17449480.2020.1730921

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Disclosure in SOE

Autor: Alessandra Allini

Publikováno v: Global Encyclopedia of Public Administration, Public Policy, and Governance ISBN: 9783030662516

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::06a1481ec8156b036d249a3a1a908151
https://doi.org/10.1007/978-3-030-66252-3_2320

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The national culture as a determinant of ERM quality: empirical evidence in the European banking context

Autor: Alessandra Allini, Raffaela Casciello, Marco Maffei, Martina Prisco

This paper aims to investigate whether and how enterprise risk management (ERM) quality may be influenced by national culture. Using a sample of 105 banks from 21 countries over the period of 2013-2020, we document that power distance, masculinity, u

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::f477064436802ded45de44ba7bc0635a
http://hdl.handle.net/11588/861364

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Provisions and Contingent Liabilities

Autor: Alessandra Allini

Publikováno v: Global Encyclopedia of Public Administration, Public Policy, and Governance ISBN: 9783030662516
Global Encyclopedia of Public Administration, Public Policy, and Governance ISBN: 9783319318165

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::bfdbace7dda11607332767ace503ad09
https://doi.org/10.1007/978-3-030-66252-3_2277

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Management obfuscation through mandatory financial risk disclosure: evidence from European-listed banks

Autor: Luca Ferri, Alessandra Allini, Marco Maffei, Rosanna Spanò

Purpose This study aims to investigate the readability of financial risk disclosure divulged by listed banks of the first five European countries according to gross domestic product. Design/methodology/approach This study adopts the management obfusc

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::1f742b95fd771ef4fd909f4252b874ab
http://hdl.handle.net/11588/882127

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The role of the Big Four audit firms and the legal system in non-GAAP comparability

Autor: Riccardo Macchioni, Alessandra Allini, Martina Prisco

The purpose of this paper is to investigate whether the firms with the same Big Four audit firm and from the same legal system disclose more comparable non-GAAP measures. Using 23,436 pairs of European firms, we hand-collected infor-mation on the non

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::1687061975baa1dbbfbac600c995b07d
https://hdl.handle.net/11591/488308

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