What is in a rating? : exploring the link between the Italian legality rating and earnings management
Federico Bertacchini, Carlotta Magri, Gianluca Gabrielli
| Year of publication: |
2025
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|---|---|
| Authors: | Bertacchini, Federico ; Magri, Carlotta ; Gabrielli, Gianluca |
| Published in: |
Business strategy and the environment. - New York, NY [u.a.] : Wiley, ISSN 1099-0836, ZDB-ID 2025936-0. - Vol. 34.2025, 1, p. 1494-1509
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| Subject: | agency theory | business strategy | earnings management | ethics | legality rating | stakeholder theory | Bilanzpolitik | Accounting policy | Stakeholder | Italien | Italy | Prinzipal-Agent-Theorie | Agency theory | Strategisches Management | Strategic management | Unternehmensethik | Business ethics |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1002/bse.4059 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015357461