More than a century after its enunciation, Fabio Besta's theory can be considered the founding moment of "modern accounting". Using Kuhn's pattern of scientific revolutions as interpretive scheme, it is clear that the Besta's work represents a major break when compared to previous theoretical...

This paper aims to assess the profitability and employees' productivity of Italian innovative start-ups with a new composite index: the Start-ups Performance score (SP-score). In recent years, the Italian government has made several efforts to foster the economy, establishment, and growth of...

We investigate trading activity and liquidity effects of methods of payment on the stock prices of acquiring firms around private firm acquisition announcements. We find significant rises in trading activity around acquisition announcement dates irrespective of the payment method used; however,...

Building on the Upper Echelons Theory we investigate the impact of CEO future sightedness on corporate policies and firm performance. We capture CEOs future orientation through an unobtrusive, validated tool of linguistic analysis of textual characteristics expressed by CEOs during 2008-2012...