We develop an integrated framework to financial reporting decisions in family-controlling firms. Our model contends that in these firms, financial reporting decisions (i.e. earnings management and voluntary disclosure) are driven by a diverse set of family owners' motives that can be synthesised...

Al fine di aiutare a comprendere il ruolo rivestito dagli interlocking directorship nel contesto istituzionale italiano, il presente contributo ne analizza empiricamente l’influenza sulla qualità degli utili di bilancio. Adottando un campione di imprese italiane quotate tra il 2000 e il 2004,...

Forward-looking disclosures are a crucial source of information when valuing a company. We study the effect of forward-looking disclosures on analysts' forecast properties, in particular accuracy and dispersion. Our sample includes all the non-financial firms from Italy, Germany, France and...

A recent article on Key Risk Indicators (KRI) issued by COSO (Beasley et al., 2010) is the starting point of this paper. Our aim is to discuss the relevance of business processes in the design and implementation of KRIs. We analyse the reasons of the systematic underestimation of business...

Forward-looking disclosures are a crucial source of information when valuing a company. We study the effect of forward-looking disclosures on analysts' forecast properties, in particular accuracy and dispersion. Our sample includes all the non-financial firms from Italy, Germany, France and...