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Carrot or stick? An empirical analysis of the different implementation strategies of the <scp>EU</scp> directive on nonfinancial information across Europe
Mio, Chiara; Fasan, Marco; Marcon, Carlo; Panfilo, Silvia - In: Corporate Social Responsibility and Environmental Management 28 (2021) 6, pp. 1591-1605
Persistent link: https://www.econbiz.de/10012535120
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The predictive ability of legitimacy and agency theory after the implementation of the EU directive on non‐financial information
Mio, Chiara; Fasan, Marco; Marcon, Carlo; Panfilo, Silvia - In: Corporate Social Responsibility and Environmental Management 27 (2020) 6, pp. 2465-2476
Persistent link: https://www.econbiz.de/10012272898
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Institutional determinants of IR disclosure quality
Fasan, Marco; Marcon, Carlo; Mio, Chiara - In: Integrated reporting : a new accounting disclosure, (pp. 181-203). 2016
Persistent link: https://www.econbiz.de/10011528844
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Accounting Tradition and other drivers of the Fair Value choice: An Opportunistic Management perspective
Fasan, Marco; Marcon, Carlo - Dipartimento di Management, Università Ca' Foscari Venezia - 2014
The present study tests the impact of accounting tradition, financial leverage and book to market ratio on the fair value choice for a sample of 427 Anglo-Saxon and Continental European companies. We show that, in terms of accounting choices, differences between Anglo-Saxon and Continental...
Persistent link: https://www.econbiz.de/10010951597
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Drivers of fair value choice under IFRS in the Anglo-Saxon and continental European contexts
Fasan, Marco; Marcon, Carlo - In: Sviluppo, sostenibilità e competitività delle aziende …, (pp. 27-54). 2017
Persistent link: https://www.econbiz.de/10011780226
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Performance measurement tools for sustainable business : A systematic literature review on the sustainability balanced scorecard use
Mio, Chiara; Costantini, Antonio; Panfilo, Silvia - In: Corporate Social Responsibility and Environmental Management 29 (2021) 2, pp. 367-384
Persistent link: https://www.econbiz.de/10012632534
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Sustainable development goals and the strategic role of business : A systematic literature review
Mio, Chiara; Panfilo, Silvia; Blundo, Benedetta - In: Business Strategy and the Environment 29 (2020) 8, pp. 3220-3245
Persistent link: https://www.econbiz.de/10012272661
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Discussion of: the consequences of providing lower-quality audits at the engagement partner level
Panfilo, Silvia; Mio, Chiara - In: Journal of international accounting research 18 (2019) 3, pp. 83-85
Persistent link: https://www.econbiz.de/10012212937
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Performance measurement tools for sustainable business : a systematic literature review on the sustainability balanced scorecard use
Mio, Chiara; Costantini, Antonio; Panfilo, Silvia - In: Corporate social responsibility and environmental management 29 (2022) 2, pp. 367-384
Persistent link: https://www.econbiz.de/10013175920
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Owners’ preferences for CEOs characteristics: did the world change after the global financial crisis?
Mio, Chiara; Fasan, Marco; Ros, Antonio - In: Corporate Governance: The International Journal of … 16 (2016) 1, pp. 116-134
Purpose The purpose of this paper is to study whether and how owners’ preferences for CEO characteristics changed due to the 2008-2009 global financial crisis. The authors identify three fundamental success factors needed for companies to compete in the after-crisis environment, and the...
Persistent link: https://www.econbiz.de/10014695648