In an increasingly resource-constrained and unequal world, luxury brands are normally expected to be more accountable in justifying the value of their products. Despite strong societal drivers for greater sustainability, the majority of luxury labels have traditionally been slow to recognize...

One of the major challenges that companies currently face is to become more customer-centric. There is limited evidence on how firms could accomplish such a strategy in a systematic and effective manner. This paper presents a case study of a fast-growing, multinational company that offers...

This paper investigates the crucial role of a firm’s organizational architecture in enabling customer centricity. We first summarize the literature in both marketing and accounting that examined the relationships among different elements of an organizational architecture with regard to...

This papers illustrates a feasibility study aimed at: analysing the actual city logistics in the Limited Traffic Area of Florence; evaluating to what extent the Transit Point solution could optimize parcel delivery and its repercussions on traffic flow in the historic centre of Florence; identifying...

We analyze a choice that parent firms face under IFRS: whether to account a business combination under a common control (BCUCC) at fair value or at the historical cost, to provide evidence that firms would use fair value when they believe it would help them issuing public debt. A BCUCC is a...

We show that, contrary to popular belief, capital markets do not drive short-termism. By comparing public and private European firms in countries with different institutional infrastructures, we show that being listed in the stock market plays a positive role in a firm’s investment policies,...

Institutional investors have limited resources dedicated to engagement activities, yet, in manycases they hold thousands of stocks in their portfolios. We exploit the introduction of the tieringclassification system by the Financial Reporting Council (FRC) in 2016 for signatories reportingunder...

We examine how heterogeneity in organizational structure affects private firm earnings quality in the European Union. Organizational structure refers to whether the firm is organized as a single legal entity (standalone) or as a business group: the former are firms not controlling or controlled...

We introduce a measure of customer franchise value for subscription–based companies — a fast growing and vital sector of the economy. This measure is based on information voluntarily disclosed by some, but not all, firms. Controlling for self-selection, we examine the measure's information...