Faculty of Economics & Management
piazza Università, 1
Bozen-Bolzano, BZ 39100
Italy
Free University of Bozen-Bolzano
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Cost stickiness, Cost behavior, Cost asymmetry, SMEs, Italian firms
behavioral accounting, judgment and decision-making in accounting, history of accounting, accounting and cognition, publication analysis
performance evaluation, leniency bias, centrality bias, long-term performance
sustainability assurance, audit quality, corporate social responsibility, non-financial reporting
Conflict Minerals, Dodd-Frank Act, Mandatory Disclosure, Supply Chain Strategy, Human Rights, Social Reporting
process accountability, outcome accountability, information search effort, causal chain, eye-tracking, balanced scorecard, decision-making
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Cost stickiness, Cost behaviour, Cost asymmetry, Small and medium sized companies, Italian firms