Purpose – The purpose of this paper is to empirically examine the impact of earnings management on capital structure across firm diversification strategies. Design/methodology/approach – The study focuses on firms operating in the manufacturing sector (diversified and focused). Panel data...

Purpose – This explorative research aims at examining the relationship between human capital and structural capital in Italian NPOs, focusing on senior managers. Design/methodology/approach – Administration of a semi‐structured interview to 122 senior managers of the same number of Italian...

In an era marked by multi-crisis environments, the significance of corporate finance and credit ratings amplifies, especially for German small- and medium-sized family firms, often constrained in accessing capital markets. This thesis investigates how family firms employ impression management...