Zobrazeno 1 - 10
of 21
pro vyhledávání: '"Lorenzo Dal Maso"'
Autor:
Lorenzo Dal Maso, Nicola Lattanzi
Publikováno v:
Problems and Perspectives in Management, Vol 12, Iss 1 (2014)
Externí odkaz:
https://doaj.org/article/2328558e6ea640f0b8e6c7360c1b5a09
Autor:
Lorenzo Dal Maso, Nicola Lattanzi
Publikováno v:
MANAGEMENT CONTROL. :31-44
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b58186e0d89787eb5543a33a48b0204b
https://doi.org/10.3280/maco2022-001003
https://doi.org/10.3280/maco2022-001003
Publikováno v:
Contemporary Accounting Research. 37:1248-1289
We examine whether the joint provision of corporate social responsibility (CSR) assurance services and financial audit by the same audit firm influences auditors' assessment of going‐concern risk. We predict that the provision of CSR assurance and
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::ff26443d6de38b30afbf605ccd2edbce
https://doi.org/10.1111/1911-3846.12560
https://doi.org/10.1111/1911-3846.12560
We examine the relation between disaster risk and banks’ loan loss provisions (LLP). We propose a disaster risk measure based on the natural disasters declared as major disasters by the Federal Emergency Management Agency over a 15-year span. We th
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::51775fa35719502cf170ff7bf649d53d
https://hdl.handle.net/11585/896201
https://hdl.handle.net/11585/896201
This article explores the complex relationship between family firms and talent management practices. We use an international sample of medium-sized manufacturing firms to show that the relationship between family-owned firms and investment in talent
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::b4dd33885228328434e63e6df98b52b0
https://hdl.handle.net/11585/833664
https://hdl.handle.net/11585/833664
Previous literature has found that listed family firms underperform their nonfamily counterparts in terms of environmental performance, but has not explained why this occurs. We address this research gap by hypothesizing that training and development
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::2355ea4b3e8e02324ed02ab88eae1ca4
https://hdl.handle.net/11585/774451
https://hdl.handle.net/11585/774451
The measurement of intellectual capital (IC) constitutes a major challenge in managing intangible resources. Among the various models proposed in prior literature, the value added intellectual coefficient (VAIC) is used by many studies to measure IC.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::53d618bbc6a72b16040e648d887efdbb
http://hdl.handle.net/11577/3322642
http://hdl.handle.net/11577/3322642
Publikováno v:
Corporate Social Responsibility and Environmental Management. 24:44-56
Our study investigates whether stakeholder engagement is associated with a firm's valuation and the value relevance of accounting earnings. Since prior literature posits that the economic consequences of such practices may depend on the specific envi
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::8a1f33bb0aead47d2c56dec3861adbe6
https://doi.org/10.1002/csr.1390
https://doi.org/10.1002/csr.1390
Autor:
Marco Fazzini, Lorenzo Dal Maso
Publikováno v:
Sustainability Accounting, Management and Policy Journal, 7(2), 225-245. Emarald Group Publishing Ltd
Purpose This paper aims to provide insight into how environmental information is reflected in the market value of listed Italian companies. In particular, it investigates the value relevance of voluntary environmental information disclosed by compani
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::5ed32e4591be1911bb1ad11faa5e4e1d
https://doi.org/10.1108/sampj-10-2014-0060
https://doi.org/10.1108/sampj-10-2014-0060
Publikováno v:
Journal of Financial Stability. 49:100758
Using a sample of banks from 36 countries, we document that accounting enforcement is negatively related to bank risk-taking. We also provide evidence that accounting enforcement enhances bank stability during the crisis. In addition, we show that ba
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::9cd0f6a092338cd28855d1a82389f007
https://doi.org/10.1016/j.jfs.2020.100758
https://doi.org/10.1016/j.jfs.2020.100758