Francesco Mazzi

University of Florence - Department of Business Economics

Via delle Pandette 9

Florence, Florence 50132

Italy

SCHOLARLY PAPERS

16

DOWNLOADS

875

SSRN CITATIONS
Rank 32,117

SSRN RANKINGS

Top 32,117

in Total Papers Citations

15

CROSSREF CITATIONS

8

Scholarly Papers (16)

1.

Compliance with Goodwill Related Mandatory Disclosure Requirements and the Cost of Equity Capital

Accounting and Business Research, 47(3), pp. 268-312.
Number of pages: 64 Posted: 11 Jul 2014 Last Revised: 03 Mar 2017
University of Florence - Department of Business Economics, HEC Lausanne, University of Stirling and University of Glasgow - Accounting and Finance Group
Downloads 425 (74,508)
Citation 9

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mandatory disclosure, cost of equity capital, implied cost of equity, goodwill, IAS36, IFRS3

2.

Insights on CFOs' Perceptions About Impairment Testing Under IAS 36

Accounting in Europe, Available online: doi.org/10.1080/17449480.2016.1244341
Number of pages: 44 Posted: 11 Jul 2014 Last Revised: 18 Oct 2017
University of Florence - Department of Business Economics, University of Florence - Department of Business Economics and University of Glasgow - Accounting and Finance Group
Downloads 142 (222,870)

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IFRS, IAS 36, Italy, survey, CFO, mandatory disclosure, guidelines

3.

The Effect of Corruption and Culture on Mandatory Disclosure Compliance Levels: Goodwill Reporting in Europe

Journal of International Accounting, Auditing and Taxation, 31, p. 52-73
Number of pages: 60 Posted: 19 Sep 2017 Last Revised: 21 Nov 2018
Francesco Mazzi, Richard Slack and Ioannis Tsalavoutas
University of Florence - Department of Business Economics, Durham Business School and University of Glasgow - Accounting and Finance Group
Downloads 113 (265,129)
Citation 2

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Compliance, Corruption, Culture, Disclosure, Goodwill

4.

The Impact of Corporate Social Performance on the Cost of Debt and Access to Debt Financing for Listed European Non-Financial Firms

European Management Journal, Forthcoming
Number of pages: 39 Posted: 28 Sep 2017 Last Revised: 18 Oct 2017
Kore University of Enna, University of Florence - Department of Business Economics, University of Florence - Department of Business Economics and University of Perugia - Department of Economics
Downloads 89 (310,773)

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non-financial performance; corporate social responsibility; social performance; debt cost; debt financing access

5.

Economic Consequences of Key Performance Indicators' Disclosure Quality

International Review of Financial Analysis, 39 (2015), pp. 96-112, doi:10.1016/j.irfa.2015.03.005
Number of pages: 45 Posted: 22 Aug 2014 Last Revised: 18 Oct 2017
Accounting division - Damietta University, Portsmouth University, University of Florence - Department of Business Economics and University of Glasgow - Accounting and Finance Group
Downloads 58 (393,910)
Citation 5

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KPIs disclosure quality, Cost of capital, Value relevance, UK

6.

Role of Country- and Firm-Level Determinants in Environmental, Social, and Governance Disclosure

Journal of Business Ethics, Forthcoming
Number of pages: 46 Posted: 29 Mar 2016 Last Revised: 18 Oct 2017
University of Florence - Department of Economics and Management, ESSEC Business School - Department of Accounting and Management Control, University of Florence - Department of Business Economics, University of Florence - Department of Business Economics and University of Perugia - Department of Economics
Downloads 33 (492,328)
Citation 4

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country-specific determinants, ESG disclosure, firm-specific determinants, institutional theory, legitimacy theory

Implications of the Joint Provision of CSR Assurance and Financial Audit for Auditors’ Assessment of Going Concern Risk

Contemporary Accounting Research, Forthcoming, HEC Paris Research Paper No. ACC-2019-1347
Posted: 20 Aug 2019 Last Revised: 23 Sep 2019
ESSEC Business School - Department of Accounting and Management Control, University of Houston - C.T. Bauer College of Business, University of Florence - Department of Business Economics and HEC Paris, Accounting and Management Control Department
Downloads 15 (621,373)

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CSR Assurance, CSR Risks, Going Concern Opinion, Knowledge Spillover, Non-Audit Services

Implications of the Joint Provision of CSR Assurance and Financial Audit for Auditors’ Assessment of Going Concern Risk

Contemporary Accounting Research, Forthcoming
Posted: 03 Sep 2019
ESSEC Business School - Department of Accounting and Management Control, University of Houston - C.T. Bauer College of Business, University of Florence - Department of Business Economics and HEC Paris, Accounting and Management Control Department

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CSR Assurance, CSR Risks, Going Concern Opinion, Knowledge Spillover, Non-Audit Services

8.

Is Accounting Enforcement Related to Risk-Taking in the Banking Industry?

Journal of Financial Stability, Forthcoming
Posted: 20 Jul 2020
ESSEC Business School - Department of Accounting and Management Control, York University - Schulich School of Business, University of Houston - C.T. Bauer College of Business and University of Florence - Department of Business Economics

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Accounting Enforcement, Bank Risk-taking, Bank Complexity, Bank Reporting Discretion.

9.

A Critical Validation of the Value Added Intellectual Coefficient: Use in Empirical Research and Comparison with Alternative Measures of Intellectual Capital

Journal of Management and Governance, Forthcoming
Posted: 11 Jul 2019 Last Revised: 26 Jun 2020
University of Padova - Department of Economics, ESSEC Business School - Department of Accounting and Management Control, affiliation not provided to SSRN and University of Florence - Department of Business Economics

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VAIC, intellectual capital, value added intellectual coefficient, labor share, capital share

10.

Determinants of Annual Reports Readability of Italian Listed Companies (Determinanti Della Readability Dei Bilanci Delle Società Quotate Italiane)

Rivista Italiana di Ragioneria ed Economia Aziendale, 2016(1), pp. 56-71
Posted: 02 Oct 2017
Giovanni Liberatore, Tommaso Dasmi and Francesco Mazzi
University of Florence - Department of Business Economics, University of Florence, Department of Business Administration, Students and University of Florence - Department of Business Economics

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readability, italy, italia, listed firms

11.

Value relevance of Research and Development in Italy (La Value Relevance Delle Spese Di Ricerca E Sviluppo in Italia)

Rivista Dottori Commercialisti, 2015(1), pp. 96-112
Posted: 02 Oct 2017
Roberto Biagioni, Giovanni Liberatore and Francesco Mazzi
University of Florence, Department of Business Administration, Students, University of Florence - Department of Business Economics and University of Florence - Department of Business Economics

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ricerca e sviluppo, R&S, R&D, research and development, value relevance

12.

Informativa Sul Tasso Di Attualizzazione Nella Stima Dell’Avviamento: Un Confronto Fra Italia E Paesi Nordici (Discount Rate Disclosure Level in Estimating Value in Use for Goodwill under IAS 36: Comparing Italian and North European Firms)

Financial Reporting, 2011(4), pp. 107-133. DOI: 10.3280/FR2011-004005
Posted: 30 Sep 2017
Giovanni Liberatore and Francesco Mazzi
University of Florence - Department of Business Economics and University of Florence - Department of Business Economics

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avviamento, informativa obbligatoria, compliance, impairment test, IAS 36, immobilizzazioni immateriali

13.

Investigating the Influence of Gender and Religiosity on Attitudes Towards Business Ethics

Corporate Ownership and Control, 14(4), pp. 249-261. DOI: 10.1007/s10551-016-3139-1
Posted: 27 Sep 2017
University of Florence - Department of Economics and Management, University of Florence - Department of Business Economics, University of Florence - Department of Economics and Management and Independent

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Attitudes, Behaviors, Business Ethics, Future Managers, Gender, Religiosity

14.

Country Level Corruption and Accounting Choice: Research & Development Capitalization Under IFRS

British Accounting Review, Forthcoming
Posted: 03 Jun 2017 Last Revised: 19 Feb 2019
University of Florence - Department of Business Economics, Durham Business School, University of Glasgow - Accounting and Finance Group and University of Bath - School of Management

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R&D, IFRS, corruption, accounting choice, future performance, internationalisation

15.

Value Relevance of Stakeholder Engagement: The Influence of National Culture

Corporate Social Responsibility and Environmental Management, Forthcoming
Posted: 20 Jun 2016 Last Revised: 16 Jul 2016
Lorenzo Dal Maso, Giovanni Liberatore and Francesco Mazzi
ESSEC Business School - Department of Accounting and Management Control, University of Florence - Department of Business Economics and University of Florence - Department of Business Economics

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stakeholder engagement, value relevance, culture, cultural environment, national influence, embeddedness, hierarchy, mastery

16.

Goodwill Write-Off and Financial Market Behaviour: An Analysis of Possible Relationships

Advances in Accounting, Incorporating Advances in International Accounting, Vol. 26, No. 2, 2010
Posted: 10 Jan 2010 Last Revised: 09 Jun 2015
Giovanni Liberatore and Francesco Mazzi
University of Florence - Department of Business Economics and University of Florence - Department of Business Economics

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impairment, impairment test, IAS, financial accounting, market reaction, goodwill, write-off, goodwill charge, goodwill write-off