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Is Tone at the Top Associated with Financial Reporting Aggressiveness?

Patelli, Lorenzo; Pedrini, Matteo - In: Journal of Business Ethics 126 (2015) 1, pp. 3-19

The discussion about the relationship between tone at the top and financial reporting practices has been primarily focused on the oversight role played by the board of directors and other structural elements of corporate governance. Another relevant determinant of tone at the top is the...

Persistent link: https://www.econbiz.de/10011155253

Is the Optimism in CEO’s Letters to Shareholders Sincere? Impression Management Versus Communicative Action During the Economic Crisis

Patelli, Lorenzo; Pedrini, Matteo - In: Journal of Business Ethics 124 (2014) 1, pp. 19-34

In this study, we explore the sincerity of the rhetorical tone of 664 annual letters to shareholders (CEO letters). Prior studies adopt Impression Management theory to predict that firms obfuscate failures and emphasize successes to unfairly enhance their image and maintain organizational...

Persistent link: https://www.econbiz.de/10010989871

Different Talks with Different Folks: A Comparative Survey of Stakeholder Dialog in Germany, Italy, and the U.S.

Habisch, André; Patelli, Lorenzo; Pedrini, Matteo; … - In: Journal of Business Ethics 100 (2011) 3, pp. 381-404

Persistent link: https://www.econbiz.de/10009150443

Erratum to: Different Talks with Different Folks: A Comparative Survey of Stakeholder Dialog in Germany, Italy, and the U.S.

Habisch, André; Patelli, Lorenzo; Pedrini, Matteo; … - In: Journal of Business Ethics 100 (2011) 3, pp. 551-551

Persistent link: https://www.econbiz.de/10009150453

Characteristics of managerial tone priced by auditors : evidence based on annual letters to shareholders of large U.S. firms

Greiner, Adam; Patelli, Lorenzo; Pedrini, Matteo - In: Auditing : a journal of practice & theory 39 (2020) 2, pp. 139-161

Persistent link: https://www.econbiz.de/10012293992

Properties of performance measurement and management systems used dialogically between parent companies and foreign subsidiaries

Patelli, Lorenzo - In: Advances in management accounting : a research annual 30 (2018), pp. 27-59

Persistent link: https://www.econbiz.de/10011952534

Exploring the effect of gender diversity in MFIs during turbulent periods

Pedrini, Matteo - In: The international journal of human resource management 29 (2018) 16, pp. 2455-2481

Persistent link: https://www.econbiz.de/10011950840

The Relationship between Voluntary Disclosure and Independent Directors in the Presence of a Dominant Shareholder

Patelli, Lorenzo; Prencipe, Annalisa - In: European Accounting Review 16 (2007) 1, pp. 5-33

Differently from prior studies that examine the role of stand-alone control systems within the relationship between owners and managers, our study investigates the correlation between two control mechanisms - voluntary disclosure and independent directors - in companies characterized by the...

Persistent link: https://www.econbiz.de/10005495490

Asymmetric responses to multidimensional performance evaluation systems : the role of non-pathological narcissism

Dworkis, Kelsey Kay; Patelli, Lorenzo - In: Management accounting research 57 (2022), pp. 1-13

Persistent link: https://www.econbiz.de/10013557040

Individual ethical orientations and te perceived acceptability of questionable finance ethics decisions

Clouse, Mac; Giacalone, Robert A.; Olsen, Tricia D.; … - In: Journal of business ethics : JOBE 144 (2017) 3, pp. 549-558

Persistent link: https://www.econbiz.de/10011757485