Purpose This study aims to examine whether tax avoidance is associated with overinvestment and the moderating role of financial reporting quality on such association in Italian private firms. Design/methodology/approach This study uses a multivariate regression analysis based on a sample...

In this chapter, we address the operationalization of the enterprise risk management (ERM) system in Italy. We first present some Italian economic highlights emphasizing the uncertainty characterizing the domestic development, and we focus on the recent changes in domestic regulation which are...