Search Results - person:"Mechelli, Alessandro"

Governmental reforms and earnings management : examining their influence during a crisis

Cimini, Riccardo; Coronella, Lorenzo; Mechelli, Alessandro - In: Management decision 63 (2025) 13, pp. 28-45

Persistent link: https://www.econbiz.de/10015561062

Addressing managerial loss aversion for the corporate value creation process : a critical analysis of the literature and preliminary approaches

Camilli, Riccardo; Mechelli, Alessandro; Stefanoni, … - In: Administrative Sciences : open access journal 14 (2024) 1, pp. 1-16

To date, the studies on managerial loss aversion have produced contradictory findings, making it impossible to: (i) identify the ultimate impact of managerial loss aversion on the value that organisations create for themselves and for their stakeholders, and (ii) mitigate the effect of...

Persistent link: https://www.econbiz.de/10014471006

Addressing managerial loss aversion for the corporate value creation process: A critical analysis of the literature and preliminary approaches

Camilli, Riccardo; Mechelli, Alessandro; Stefanoni, … - In: Administrative Sciences 14 (2024) 1, pp. 1-16

Persistent link: https://www.econbiz.de/10015424623

Cognitive biases in implementing a performance management system : behavioral strategy for supporting managers' decision-making processes

Hristov, Ivo; Camilli, Riccardo; Mechelli, Alessandro - In: Management research review 45 (2022) 9, pp. 1110-1136

Persistent link: https://www.econbiz.de/10013361433

Does audit quality affect the probability that a female auditor has chaired the audit team? : empirical evidence from Italian public HEIs

Mechelli, Alessandro; Sforza, Vincenzo; Cimini, Riccardo - In: Financial reporting : journal of financial communication (2024) 1, pp. 57-82

Persistent link: https://www.econbiz.de/10015271580

The effect of corporate governance and investor protection environments on the value relevance of new accounting standards : the case of IFRS 9 and IAS 39

Mechelli, Alessandro; Cimini, Riccardo - In: Journal of management & governance 25 (2021) 4, pp. 1241-1266

Persistent link: https://www.econbiz.de/10012656547

Auditor independence and value relevance in the European banking sector : do investor protection environment and corporate governance matter?

Cimini, Riccardo; Mechelli, Alessandro; Sforza, Vincenzo - In: Journal of accounting, auditing & finance : JAAF 37 (2022) 3, pp. 654-677

Persistent link: https://www.econbiz.de/10013257931

Is Comprehensive Income Value Relevant and Does Location Matter? A European Study

Mechelli, Alessandro - 2015

This paper investigates the relative and the incremental value relevance of Comprehensive Income (CI) and Other Comprehensive Income (OCI) across European countries after the mandatory adoption of the IASB standards. This topic, which has already been analyzed in other countries, drew the...

Persistent link: https://www.econbiz.de/10013034029

Corporate governance, legal systems and value relevance of fair value estimates : empirical evidence from the EU banking sector

Mechelli, Alessandro; Cimini, Riccardo - In: Spanish journal of finance & accounting : the official … 48 (2019) 2, pp. 203-223

Persistent link: https://www.econbiz.de/10012176427

The usefulness of the business model disclosure for inventors' judgements in financial entities : a European study

Mechelli, Alessandro; Cimini, Riccardo; Mazzocchetti, … - In: Revista de contabilidad : RC-SAR 20 (2017) 1, pp. 1-12

Persistent link: https://www.econbiz.de/10011780147