Via Roentgen 1
Milan, 20136
Italy
Bocconi University - Department of Accounting
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income smoothing, earnings management, R&D capitalization, cost capitalization, Research and Development
segment reporting, voluntary disclosure, disclosure quality, Proprietary Costs Theory
board independence, CEO duality, earnings management, family-controlled companies, independent directors, Italian companies
Accounting conservatism, investor disagreement
Innovation and Technology, boundary spanners, knowledge management, routines, modularity, problem‐solving
earnouts, enforcement quality, international M&As, investor protection, litigation risk
International M&As, Earnouts, Investor Protection, Enforcement Quality, Litigation Risk
Corporate Governance, Income Smoothing, Family Companies, Ownership Structure, Italian Companies
Private Companies, Private Firms
mandatory rotation, audit firm rotation, audit quality, auditor tenure, auditor conservatism
Family Firms, Accounting Research, Literature Review, Theoretical Issues, Empirical Issues
Board independence; Audit committee; Earnings management; IFRS
Proprietary Costs Theory, disclosure determinants, segment reporting, voluntary disclosure, disclosure extent, Italian listed companies