A5085662729- Management, Economics, and Public Policy
- Corporate Finance and Governance
- Hernia repair and management
- Economic Issues in Ukraine
- Auditing, Earnings Management, Governance
- Corporate Governance and Law
- Accounting Theory and Financial Reporting
- Financial Markets and Investment Strategies
- Corporate Social Responsibility Reporting
- Diverse academic and cultural studies
- Banking stability, regulation, efficiency
- Financial Reporting and Valuation Research
- Decision-Making and Behavioral Economics
- Congenital Diaphragmatic Hernia Studies
- Environmental Sustainability in Business
- Pregnancy-related medical research
- Economic, financial, and policy analysis
- Education, Leadership, and Health Research
- Testicular diseases and treatments
- Italy: Economic History and Contemporary Issues
- Economic and Technological Developments in Russia
- Stoma care and complications
- Corruption and Economic Development
- Sustainable Finance and Green Bonds
- Case Reports on Hematomas
University of Cagliari
2012-2023
This study investigates two potentially complementary reporting scenarios in annual reports: reactive impression management and retrospective sense-making. It examines stock market performance graphs European listed banks’ reports before during the global financial crisis. Our results indicate that banks reacted to crisis by omitting from report its most prominent sections. On other hand, reduced favorable distortions comparisons. No significant evidence of sense-making is found. Overall,...
This study examines the relationship between degree of external social and environmental regulatory pressures firms’ integration corporate responsibility (CSR) criteria into executive compensation contracts. Building on notion that firms operate in settings which internal governance conditions interact, we investigate how mechanisms moderate adoption CSR The analysis a worldwide, longitudinal sample 2,328 listed 37 countries during 2003 through 2015 reveals pressure to socially...
Purpose The purpose of this paper is to examine the voluntary disclosure risk-related issues, with a focus on credit risk, in graphical reporting for listed banks major European economies. It aims understand if portray information graphs accurately and whether these provide incremental, rather than replicative, information. also investigates fair representation risk performance or more favourable impression warranted. Design/methodology/approach A accuracy index was constructed. Incremental...
This article investigates whether and how the demand for information at country firm levels affects selective use of key performance indicators graphs in corporate annual reports. Our study finds that country-level firm-level demands provide an incentive, rather than a curb, display indicators, which is important concern communication reporting. The external pressure from seems to encourage, discourage, impression management. We suggest report readers should graphical with caution as...
This paper investigates whether, before and during the global financial crisis, Italian firms have used key performance indicators graphs in annual reports as impression management tools, to portray a more favourable picture of firm's than is warranted. study shows that, increased number decreased distortions, although continued be designed inaccurately. The findings could reflect an public scrutiny on performance, crisis. As theoretical implication, this contributes existent reporting...