Lorenzo Dal Maso

affiliation not provided to SSRN

SCHOLARLY PAPERS

7

DOWNLOADS

353

SSRN CITATIONS

6

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
affiliation not provided to SSRN and University of Edinburgh - Accounting and Finance
Downloads 295 (127,229)

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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, affiliation not provided to SSRN, University of Florence - Department of Business Economics, University of Florence - Department of Business Economics and University of Perugia - Department of Economics
Downloads 42 (502,752)
Citation 6

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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
affiliation not provided to SSRN, 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 16 (679,827)

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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, Volume 37, Issue 2, pp. 1248-1289, 2020
Posted: 03 Sep 2019 Last Revised: 03 Mar 2021
Lorenzo Dal Maso, Gerald J. Lobo, Francesco Mazzi and Luc Paugam
affiliation not provided to SSRN, 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
affiliation not provided to SSRN, 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, Vol. 49, August 2020
Posted: 20 Jul 2020 Last Revised: 10 Aug 2020
affiliation not provided to SSRN, 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 Padua - Department of Economics, affiliation not provided to SSRN, 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
affiliation not provided to SSRN, 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