Italian corporate governance rating model: Is it useful in testing all types of corporate governance?

Magli, Francesca; Nobolo, A; Ogliari, M

doi:10.22495/cocv11i3conf1p2

Cited by 3 publications

(2 citation statements)

References 47 publications

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“…First, previous studies on the relationship between CSR and EM have examined companies operating in common law countries, in Asian countries and, with reference to the European context, in Spain and Germany. Our study specifically analyzes Italy, which is a civil law country, that has been traditionally characterized by few listed companies, high ownership concentration by State and families, the use of control enhancing mechanisms to amplify the divergence between ownership and control, the use of shareholders' agreements and low investor protection [16][17][18]. Second, Italian policymakers have recently enforced the disclosure of non-financial information.…”

Section: Sample Selection and Datamentioning

confidence: 99%

“…Our investigation focused on the Italian context, and in this way, we deal with a civil law country characterized by the following peculiarities: few listed companies, high ownership concentration by State and families, the use of control enhancing mechanisms to amplify the divergence between ownership and control, the use of shareholders' agreements and low investor protection [16][17][18]. Moreover, our choice is also in line with the recent promotion of non-financial information disclosure through the Legislative Decree No.…”

Section: Introductionmentioning

confidence: 99%

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Sustainability Engagement and Earnings Management: The Italian Context

et al. 2020

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This study aims at exploring the effect of sustainability engagement on earnings management (EM) practices with particular reference to the Italian context in the year 2018, after the implementation of Legislative Decree No. 254/2016 on the disclosure of non-financial information. This is in line with the Sustainable Development Goals (SDGs) promoted by United Nations in 2015 and specifically with SDG 12 and relative target 12.6 focusing on the adoption of sustainable practices and the integration of sustainability information into reporting on the behalf of companies. We analyzed a sample of 60 companies listed on the Italian Stock Exchange. Our results suggest that there is a slight negative relationship between sustainability engagement and earnings management practices. Indeed, our evidence shows that companies characterized by higher level of sustainability engagement are less prone to advance EM practices. To the best of our knowledge, this is the first research to investigate the effect of the sustainability engagement on EM practices with reference to a sample of Italian listed companies.

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Section: Sample Selection and Datamentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Sustainability Engagement and Earnings Management: The Italian Context

et al. 2020

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Editorial: Corporate governance trends in emerging and developing countries

Magli

2022

JGR

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We are glad to share with you recent studies from the Journal of Governance and Regulation. The analysis of new trends in corporate governance has extended to all countries of the world, also reaching the main emerging and developing countries. The main papers presented for this issue concern these countries and in particular with regard to Asia: Jordan, India, Indonesia, the United Arab Emirates, as regards Africa: South Africa, and Zimbabwe, and as regards Europe, Kosovo and the Balkan countries.

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RegTech: Analysis of the aggregators in the Swiss startups’ ecosystem during the pandemic

Battanta,

Magli

2023

RGC

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Following the Great Financial Crisis, the emergence of digital technologies and the end of banking secrecy (“Swiss say goodbye to banking secrecy”, 2017), financial technology (FinTech) and regulatory technology (RegTech) startups have been offering products in the financial regulatory sector. This trend has increased since the outbreak of COVID-19. Most of the studies on RegTech have focused on reviewing the literature on the macro context and the issues of vast amount of regulation (Arner et al., 2017). Today the academic literature about case studies in regulatory technology is not proposing any solution of cooperation or aggregation of RegTech’s startups in Switzerland. Due to the lack of papers about RegTech in Switzerland, we adopt an approach already used for case studies in the FinTech area (Foster & Heeks, 2013; Burtch et al., 2013) through exploratory investigation through interviews and literature review. The findings of our article have allowed us to analyse the topics and the applications in the RegTech ecosystem provided by startups to Swiss banks. We examine also the aggregations, incubators, and associations active in Switzerland Swisscom, International RegTech Association (IRTA), and F10 (a Swiss FinTech incubator based in Zurich) to examine how they can bring RegTech solutions of the RegTech startups into the banks.

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Italian corporate governance rating model: Is it useful in testing all types of corporate governance?

Cited by 3 publications

References 47 publications

Sustainability Engagement and Earnings Management: The Italian Context

Sustainability Engagement and Earnings Management: The Italian Context

Editorial: Corporate governance trends in emerging and developing countries

RegTech: Analysis of the aggregators in the Swiss startups’ ecosystem during the pandemic

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