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
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File name: fabr.pdf Size: 188K
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File name: j-4762.pdf Size: 280K
Innovation and Technology, boundary spanners, knowledge management, routines, modularity, problem‐solving
File name: j-8683.pdf Size: 153K
Corporate Governance, Income Smoothing, Family Companies, Ownership Structure, Italian Companies
Private Companies, Private Firms
File name: JBFA.pdf Size: 0K
earnouts, enforcement quality, international M&As, investor protection, litigation risk
International M&As, Earnouts, Investor Protection, Enforcement Quality, Litigation Risk
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
