Purpose: The purpose of this paper is to analyze three characteristics of strategic alliances in Italy to estimate their influence on financial performance. The authors test how alliance complexity, strategic planning and accounting control influence revenue growth, asset growth and EBITDA...

Purpose: The purpose of this paper is to shed light on how family firms execute open innovation strategies by managing internal and external knowledge flows (KF) to provide a deeper understanding of family firms’ ability to innovate through traditions and create value across generations....

Integrated reporting (IR) is a new form of corporate reporting that aims to provide a holistic picture of an organisation’s performance. A critical aspect of IR is the quality of the reports. Although several studies investigate IR, few focus on quality. This study investigates the impact of...

In recent years, the debate on corporate governance has considerably grown worldwide. In this scenario, corporate governance disclosure is gaining greater attention and the advent of integrated reporting offers a new interesting channel to companies for the dissemination of corporate governance...