13 May 2015 Each Unhappy Firm Is Unhappy in Its Own Way Momente' and Reggiani, in a paper written with Richardson, find that it's not the common risk to an industry or a supply chain that drives the accruals fluctuations that are linked to worse future performances
18 Feb 2015 The Brief Illusion of IFRS Effects Antonio Marra and Pietro Mazzola find that the effectiveness of corporate boards in constraining earning management soon after the adoption of the international standards fades away soon
14 Jan 2015 In Mumbai Discussion on Accountancy and Financial Communication MISB Bocconi has hosted its first scientific conference, of the Journal of Accounting, Auditing and Finance
10 Dec 2014 Municipalities Contract out Services... and then Trust A paper by Ditillo, Steccolini, Liguori and Sicilia finds out that trustbased controls on contracted out services are the most commonly used by Italian municipalities regardless of the kind of service
08 Oct 2014 Mandatory Audit Firm Rotation: the Best Quality Comes with the Last Term Cameran, Prencipe and Trombetta, studying the Italian setting, highlight that audit quality improves when the audit firm can't be reappointed
24 Sep 2014 Earnings Management Goes Familial Family firms engage in earnings management as much as nonfamily business, but in a peculiar way, Gianfranco Siciliano and three coauthors from Technische Universitaet Muenchen explain