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CEO turnover, earnings management and value relevance. A theoretical analysis on the Italian context.

Barrios, John M.; Fasan, Marco; Macciocchi, Daniele - Dipartimento di Management, Università Ca' Foscari Venezia - 2013

The aim of this paper is to provide a theoretical framework in order to study the relationship between earnings management and CEO turnover in Italy. The issue is relevant because it has never been tackled in the Italian context, which presents some important peculiarities when compared to...

Persistent link: https://www.econbiz.de/10010823037

Financial Analysts' Forecast Accuracy: Do valuation methods matter?

Cavezzali, Elisa; Rigoni, Ugo - Dipartimento di Management, Università Ca' Foscari Venezia - 2013

This study investigates how different ways to evaluate a company influence the accuracy of the target price. We know that finance theory and professional practice propose alternative approaches to the evaluation of a company. The literature on the relationship between the valuation methods used...

Persistent link: https://www.econbiz.de/10010823049

Proximity to Hubs of Expertise in Financial Analyst Forecast Accuracy

Cavezzali, Elisa; Crepaldi, Jacopo; Rigoni, Ugo - Dipartimento di Management, Università Ca' Foscari Venezia - 2013

This paper investigates whether the geographical proximity of financial analysts to hubs of information and expertise can influence their forecasting accuracy. Recent studies show that the financial analyst forecasting process show a systematic difference in earnings forecast accuracy dependent...

Persistent link: https://www.econbiz.de/10010951599

Assumptions for a combination of public value and performance management

Russo, Salvatore - Dipartimento di Management, Università Ca' Foscari Venezia - 2014

The paper is the result of a series of reflections on the evolution of the perspectives of public management theories and the possible contribution given by the public value. In particular, it focuses on a common component observed in the reform processes, with the use of performance management....

Persistent link: https://www.econbiz.de/10011160700

Reimagining the design in the middle earth: From design driven innovation to design boosted cultural heritage

Calcagno, Monica; Cavriani, Erika - Dipartimento di Management, Università Ca' Foscari Venezia - 2014

The present paper aims to discuss one possible dimension of crosspollination, the one emerging from the overlap between the domain of arts and that of management. This paper intends to investigate how a re-imagined design process of cultural-sensitive products, those with cultural codes...

Persistent link: https://www.econbiz.de/10011094554

Materiality from financial towards non-financial reporting

Mio, Chiara - Dipartimento di Management, Università Ca' Foscari Venezia - 2013

-financial reporting. Materiality will play a central role in the next years in order for reports to reach conciseness, which is at present … one of the main goals both financial and non-financial reporting (in particular Integrated Reporting) aims to achieve. The …

Persistent link: https://www.econbiz.de/10011160702

Financial Reporting for Joint ventures and Capital Markets Reactions

Dima, Stefana Maria; Saccon, Chiara - Dipartimento di Management, Università Ca' Foscari Venezia - 2012

Persistent link: https://www.econbiz.de/10010823040

The IASB Conceptual Framework: Purpose and Status

Saccon, Chiara - Dipartimento di Management, Università Ca' Foscari Venezia - 2013

Persistent link: https://www.econbiz.de/10010823043

Accounting fraud, business failure and creative auditing: A micro-analysis of the strange case of Sunbeam Corp.

Agostini, Marisa; Favero, Giovanni - Dipartimento di Management, Università Ca' Foscari Venezia - 2012

This paper puts under the magnifying glass the path to failure of Sunbeam Corp. and emphasizes the reasons of its singularity and exceptionality. This corporate case emerges as an outlier from the analysis of the US fraud cases mentioned by WebBRD: the consideration of the time between fraud...

Persistent link: https://www.econbiz.de/10010823045

Presentation of Other Comprehensive Income: Is there a relationship with the total amount, the sign and the volatility of such accounting items?

Agostini, Marisa - Dipartimento di Management, Università Ca' Foscari Venezia - 2014

The paper analyzes the ways of reporting other comprehensive income (OCI) and their relationships with three different … apply the International Financial Reporting Standards and to follow their updates since 2005. The choice of this specific … been included in Italian financial reporting). Some preliminary results emphasize the relevance of OCI items. In each …

Persistent link: https://www.econbiz.de/10010951587