FLORIO C

Using the comparative international accounting history approach advocated by Carnegie and Napier (2002), this study compares US and Italian earnings management (EM) literature published in the second half of the twentieth century and identifies the main similarities and differences in the research topics and methodologies. The historical...

This paper investigates whether a relationship exists between the extent of implementation of enterprise risk management (ERM) systems and the performance of Italian listed companies. While many contributions in the literature focus on the determinants of ERM adoption and use one-dimensional feature to proxy for ERM implementation, we detect...