Purpose - This paper aims to examine the determinants of capital structure of unlisted firms and how family governance-related factors impact on them. Design/methodology/approach -The authors analyze the relation between a set of capital structure determinants and leverage in a unique dataset of...

Purpose – This paper aims to examine the determinants of capital structure of unlisted firms and how family governance-related factors impact on them. Design/methodology/approach – The authors analyze the relation between a set of capital structure determinants and leverage in a unique...

We analyze the evolution of the relationship between tax and financial reporting in Italy after the mandatory introduction of International Financial Reporting Standards (IFRS) in 2005. Italy represents an interesting case study among European countries, with domestic generally accepted...

This paper analyzes the evolution of the relationship between tax and financial reporting in Italy after the mandatory introduction of IFRS for listed companies in 2005. In order to assess this link we will use the methodology developed by Lamb et al. (1998). Italy represents an interesting case...

<i> Gli effetti della riforma fiscale sui bilanci delle imprese manifatturiere </i> (di Giovanna Gavana, Antonio Majocchi e Anna Marenzi) - ABSTRACT: The fiscal reform on business income, recently approved by the Italian authorities, has deeply modified the whole system of taxation. Two new taxes:...

Does the adoption of IFRS (International Financial Reporting Standards) by E.U. countries result in a reduction or in an increase of the degree of alignment between tax and financial reporting? What are the potential tax effects if IFRS were used as the basis for corporate taxation? We address...