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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
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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
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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
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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
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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
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The determinants of materiality disclosure in integrated corporate reporting
Mio, Chiara; Fasan, Marco - Dipartimento di Management, Università Ca' Foscari Venezia - 2014
role in the actual success of the International Integrated Reporting Council framework. Companies managing to actually …
Persistent link: https://www.econbiz.de/10010934279
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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
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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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Il livello di disclosure volontaria del modello di business all'interno del prospetto informativo di quotazione
Bagnoli, Carlo; Redigolo, Giulia - Dipartimento di Management, Università Ca' Foscari Venezia - 2011
This paper aims to identify the level of business model voluntary disclosure adopted by three manufacturing companies within Initial Public Offering (IPO) prospectus in order to investigate whether any differences in the level of disclosure may depend on differences among their business models...
Persistent link: https://www.econbiz.de/10009644625
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Mandatory disclosure about environmental and employee matters in Italian listed corporate groups' reports
Agostini, Marisa; Costa, Ericka - Dipartimento di Management, Università Ca' Foscari Venezia - 2012
This paper analyzes the impact of a new specific regulation on the disclosure of environmental and employee matters in both consolidated-annual reports and social-environmental reports. It represents the first comprehensive attempt, as far as we are aware, at evaluating the impact of the...
Persistent link: https://www.econbiz.de/10010554987