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Regarding the development of sustainable governance systems, many regulators have issued and developed self-regulatory codes defining the characteristics and ideal features of government models. The adoption of codes of good governance could serve as a mechanism to increase the level of legal protection for minority shareholders.Thus, this paper aims to measure the effective compliance by Italian listed companies with the Italian Code's recommendations on related party transactions and to assess the level of legal protection for minority shareholders in the Italian stock market.Using a quantitative method, our findings suggest that FTSE MIB companies are effectively compliant and that public utilities companies are as well. We also carried out an ordinary least squares (OLS) regression and found that companies with a higher market value and a greater presence of independent and non-executive directors assure a higher level of compliance. We observed that widely held firms have a positive effect on the level of legal protection for the minority shareholders. Our paper contributes to enriching the sustainable governance models, and it is directed to academic and practical communities.
This paper aims at discovering the association between earnings management (EM) and gender diversity in boards of directors as a predictor of the corporate social performance (CSP) of non‐smallmedium‐sized enterprises in the context of corporate social responsibility (CSR). The existence of a broad literature on the topic allows us to assess EM and its relations with CSR. We used an OLS regression analysis and the accrual quality measure as an EM proxy to investigate our sample of 697 Italian non‐small and medium‐sized enterprises. Our main results reveal that the presence of women on boards of directors results in the adoption of fewer EM practices. Therefore, our empirical findings support the notion that boardroom gender diversity as an instrument of CSP reduces the use of EM practices. The results of this paper are of most relevance to policymakers and academic communities focused on promoting CSP and CSR.
Purpose This study addresses gender composition in universities. The purpose of this study is to define the vertical and horizontal gender segregation in both public and private universities. In particular, it measures the gender distribution throughout academic careers across levels and time, and among fields of science in Italian academia. Design/methodology/approach The authors adopted the framework of Blackburn et al. (2002) as a theoretical lens through which they examine and explain occupational gender segregation in the university context. A mixed methodology of both document analysis and examining some statistical indicators was used to create gender-disaggregated measures to help the authors answer their research questions. The data collected represent academia in Italy for the period 2010-2018. The data were obtained from the Italian Ministry of Education, University and Research. Findings The authors show the gendered nature of academic institutions in Italy. In particular, the authors acknowledge that hierarchies of power exist that privilege men and the masculine and devalue women and the feminine within academic institutions. Practical implications This paper provides theoretical and practical findings that support the literature on gender issues in universities and other public and/or private institutions. The academic community, practitioners and policymakers can use the results to design measures to address gender inequality in academia. Originality/value To the best of the authors’ knowledge, this paper is novel because it provides gender-relevant insights on the gender composition in universities in the Italian context. These insights are also relevant for academic institutions that operate in an international setting.
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