Following the line of thinking that a firm is a nexus of contracts between stakeholders, with managers as "the central node" (Hills and Jones, 1992), this study examined how managers prioritize stakeholder relationships and to what extent firms engage in voluntary disclosure with the stakeholder...

Purpose – The purpose of this paper is to examine what factors in addition to the needs of financial markets drive the voluntary disclosure practices of companies in Italy and in the United States. Design/methodology/approach – Information provided in the management discussion and analysis...

<em>Gli strumenti di comunicazione e relazione con gli stakeholder nel Trasporto pubblico locale: dalla qualità alla responsabilità sociale</em> (di Giacomo Boesso, Fabio Monteduro) - ABSTRACT: The stakeholder reporting in its original formulation is a managerial tool that helps companies in reviewing...

<i> Il riconoscimento dei carichi di famiglia nell’IRPEF in Italia e in Europa: alcune proposte per l’Italia </i> (di Giacomo Boesso e Achille Vernizzi) - ABSTRACT: This paper compares the treatment of the family in the eleven Euro Countries and UK tax systems. For the sake of simplicity families...

This paper examines whether effective governance plays a major role in driving foundations’ strategy when it comes to making the choice between reactive or proactive philanthropy models. More specifically, we investigate the relationships between philanthropic strategy (expressive, receptive,...

L’utilizzo congiunto di indicatori finanziari e dati operativi, nell’analisi dei risultati aziendali, èda diverso tempo al centro di interessanti studi. In particolare, si vanno diffondendo misureoperative che cercano di evidenziare la performance di lungo periodo, come la soddisfazione...

This paper compares the treatment of the family in the eleven Euro Countries and U.K. tax systems. For the sake of simplicity families with only one earner are considered. In the first section we survey the main features of the current systems in the twelve Countries to take account of marriage...

The voluntary disclosure of company's private information is increasingly at the center of theattention of managers. This tendency has also been analyzed by several accounting organizations- AICPA1, FASB2, IASC3 and also SEC4 - which have recently developed several documents onthe subject.This...

This paper examines whether effective governance plays a major role in driving foundations’ strategy when it comes to making the choice between reactive or proactive philanthropy models. More specifically, we investigate the relationships between philanthropic strategy (expressive, receptive,...