Lorenzo Dal Maso

ESSEC Business School - Department of Accounting and Management Control

Av Bernard Hirsch

Cergy-Pontoise 95021

France

SCHOLARLY PAPERS

7

DOWNLOADS

303

SSRN CITATIONS

4

CROSSREF CITATIONS

4

Scholarly Papers (7)

1.

Nonfinancial Disclosure and Analyst Forecast Accuracy: Evidences from CO2 Emission and Corporate Social Responsibility Disclosures in the US

Number of pages: 50 Posted: 15 Jun 2016 Last Revised: 21 Dec 2016
Lorenzo Dal Maso and Bill Rees
ESSEC Business School - Department of Accounting and Management Control and University of Edinburgh - Accounting and Finance
Downloads 255 (131,306)

Abstract:

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CO2 Emissions Disclosure, Financial Analysts Forecast Error, Forecast Bias, Forecast Dispersion, Corporate Social Reporting, Propensity score matching

2.

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
Lorenzo Dal Maso, Gerald J. Lobo, Francesco Mazzi and Luc Paugam
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
Lorenzo Dal Maso, Gerald J. Lobo, Francesco Mazzi and Luc Paugam
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

4.

The Influence of Accounting Enforcement on Earnings Quality of Banks: Implications of Bank Regulation and the Global Financial Crisis

Journal of Accounting and Public Policy, Vol. 37, No. 5, 2018
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 Perugia - Department of Economics

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Accounting enforcement, Bank regulation, Earnings quality, Loan loss provisions, Earnings benchmarks, Global financial crisis

5.

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.

6.

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

7.

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