Purpose This paper aims to investigate auditor choice in those Italian non-listed firms adopting the “traditional” model of corporate governance. In Italy, non-listed firms can choose between two types of auditor: the Board of Statutory Auditors (BSA), that is the statutory auditors, or an...

La letteratura che si è occupata di disclosure da un lato ha analizzato il comportamento dei redattori del bilancio rispetto al grado di dettaglio delle informazioni in esso incluse (cd. disclosure level evaluation), dall’altro ha tentato di individuare le motivazioni che spingono talune...

Prior literature states that the voluntary adoption of IFRS by private firms is related to some firms’ contracting incentives (for example, the leverage or the firm’ size). In Italy, from the 2006 the private firms that meet the criteria of the Legislative Decree 38/2005 may prepare...

Purpose: Research dealing with non-financial reporting formats in public sector organizations is progressively expanding. This paper systematizes the existing literature with the aim of understanding how research is developing and identifying the gaps in need of further investigation....

Purpose: The purpose of this study is to compare of the way intellectual capital (IC) is disclosed in the websites of the universities in three European countries to assess the way universities decide to communicate IC to their stakeholders and identify potential patterns and trends. In...

Purpose: The purpose of this paper is to explore a new way to disclose intellectual capital (IC) in universities through their websites. Going beyond traditional tools used for intellectual capital disclosure (ICD), this study aims at identifying possible determinants of ICD via the web....