This book explores the intricate realm of tax avoidance, synthesizing existing empirical literature in the field. The work starts by exploring the theoretical underpinnings of tax avoidance, dissecting its unique features compared to tax evasion. It delves into measurement methodologies and...

Path evolution on gender reporting. Early reflections -- The Enactment of Gender Equality Plans in Academia. Insights from the Italian Context -- Corporate boards, female critical mass and CSR: does the family firm status matter? -- An overlook on diversity management in aviation in Italy --...

Integrated Reporting Background and practical challenges -- Theoretical Perspectives on Integrated Reporting: approaches and methodologies used in the academic research -- Assessing the state of the IR research field: A Structured Literature Review -- Final remarks and future research directions.

Challenges for the new generation of female entrepreneurs: an assessment of the studies -- Relational capital between online and offline: the case of Cristina Fogazzi -- Gender Contribution to the Agenda 2030 -- Gender and Social Media in the Entrepreneurship: a structured literature review --...

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...

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...

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 evolution of accounting regulations in the EU -- Germany -- United Kingdom -- France -- Italy -- Spain -- Denmark -- Sweden -- The Netherlands -- Objectives, overriding principles and relevance -- Financial statements layouts -- Write-down for impairment losses -- Accounting for Capital and...

Part I: Corporate Non-financial Disclosure -- Do Corporate Governance Mechanisms Affect the Non-financial Reporting Readability? Evidence from Italy -- The Disclosure of Non-financial Risk. The Emerging of Cyber-Risk -- Implementing SDGs and Mandatory Non-financial Reporting in Corporate...