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Is regulatory capital more value relevant than book value of equity? : a cross-country analysis

Mechelli, Alessandro; Cimini, Riccardo; Mazzocchetti, … - In: Applied economics letters 22 (2015) 10/12, pp. 900-903

Persistent link: https://www.econbiz.de/10011286027

The usefulness of the business model disclosure for inventors' judgements in financial entities : a European study

Mechelli, Alessandro; Cimini, Riccardo; Mazzocchetti, … - In: Revista de contabilidad : RC-SAR 20 (2017) 1, pp. 1-12

Persistent link: https://www.econbiz.de/10011780147

The effect of corporate governance and investor protection environments on the value relevance of new accounting standards : the case of IFRS 9 and IAS 39

Mechelli, Alessandro; Cimini, Riccardo - In: Journal of management & governance 25 (2021) 4, pp. 1241-1266

Persistent link: https://www.econbiz.de/10012656547

Auditor independence and value relevance in the European banking sector : do investor protection environment and corporate governance matter?

Cimini, Riccardo; Mechelli, Alessandro; Sforza, Vincenzo - In: Journal of accounting, auditing & finance : JAAF 37 (2022) 3, pp. 654-677

Persistent link: https://www.econbiz.de/10013257931

Is Comprehensive Income Value Relevant and Does Location Matter? A European Study

Mechelli, Alessandro - 2015

This paper investigates the relative and the incremental value relevance of Comprehensive Income (CI) and Other Comprehensive Income (OCI) across European countries after the mandatory adoption of the IASB standards. This topic, which has already been analyzed in other countries, drew the...

Persistent link: https://www.econbiz.de/10013034029

Corporate governance, legal systems and value relevance of fair value estimates : empirical evidence from the EU banking sector

Mechelli, Alessandro; Cimini, Riccardo - In: Spanish journal of finance & accounting : the official … 48 (2019) 2, pp. 203-223

Persistent link: https://www.econbiz.de/10012176427

Assessing value relevance of comprehensive income in European banks and other financial institutions

Mechelli, Alessandro; Cimini, Riccardo - In: FINANCIAL REPORTING 2013/1 (2013) 1, pp. 13-41

The IAS/IFRS compliant groups have been disclosing comprehensive income since 2009, when the IAS 1-revised became effective. This paper aims to investigate the value relevance of comprehensive income and its components in European banks and other financial institutions. The research has been...

Persistent link: https://www.econbiz.de/10010681157

Is Comprehensive Income Value Relevant and Does Location Matter? A European Study

Mechelli, Alessandro; Cimini, Riccardo - In: Accounting in Europe 11 (2014) 1, pp. 59-87

This paper investigates the relative and the incremental value relevance of Comprehensive Income (CI) and Other Comprehensive Income (OCI) across European countries after the mandatory adoption of the International Accounting Standards Board (IASB) standards. This topic, which has already been...

Persistent link: https://www.econbiz.de/10010825302

The effect of female presence on corporate boards of directors on the value relevance of accounting amounts : empirical evidence from the European Union

Cimini, Riccardo - In: Journal of international financial management & accounting 33 (2022) 1, pp. 134-153

Persistent link: https://www.econbiz.de/10012816266

Addressing managerial loss aversion for the corporate value creation process : a critical analysis of the literature and preliminary approaches

Camilli, Riccardo; Mechelli, Alessandro; Stefanoni, … - In: Administrative Sciences : open access journal 14 (2024) 1, pp. 1-16

To date, the studies on managerial loss aversion have produced contradictory findings, making it impossible to: (i) identify the ultimate impact of managerial loss aversion on the value that organisations create for themselves and for their stakeholders, and (ii) mitigate the effect of...

Persistent link: https://www.econbiz.de/10014471006