0000000000327658
AUTHOR
Mazzotta R
Governance, board diversity and firm value
This paper investigates the relations between firm on board diversity and firm value on a sample of Italian Publicly listed firm. Specifically, we look at the composition of boards (as defined board size, Majority of independent directors, leadership structure) and at his diversity (defined as the percentage of women and directors of other, average age of the board, other board’s member appointment). We provide evidence that board diversity positively affect performance.
Il ruolo della governance nelle scelte di informativa volontaria sul web. Una analisi sulle società quotate italiane
Starting from the theoretical assumptions of the agency theory, the paper analyzes the effects ofcorporate governance on the dissemination of financial information on-line (Internet FinancialReporting) in respect of Italian companies characterized by a high concentration of ownership. Thisaspect, in fact, impacts on the choices of governance and these, in turn, affect the level of voluntarydisclosure. The activities of Internet Financial Reporting are measured through a disclosure indexcalculated on the basis of the information (considering the form and content) in the Investor Relationssection. Corporate governance is observed in a wide size, intended to grasp issues related to ownershipst…
Intellectual Capital Management in Local Public Utilities
The competitive advantage of companies is increasingly focused on Intellectual Capital (IC) and on its management. Factors such as skills, innovation, stakeholders' relation, development and sharing of knowledge have become key success factors. These aspects are important for Local Public Utilities. These organizations produce goods and services operating in competitive markets in a utility function for the local community using technological and organizational infrastrutture resources. In the past, in these organizations, IC was critica1 to reach objectives such as to satisfy citizen needs. Local Public Utilities focused their assets on the technical components of management including plan…
INTELLECTUAL CAPITAL REPORTING PRACTICES IN THE NON-PROFIT SECTOR
Chapter 2. A critical analysis of the main scorecard models for measuring and reporting IC in the non-profit sector The book focuses on Intellectual Capital (IC) reporting practices within the non-profit sector. This term is an umbrella term, which includes not only the non-profit (or third) sector in strict terms but also all sectors different from the for-profit sector. Nowadays, in a knowledge-based economy, knowledge is critical to for-profit organizations as it is to non-profit organizations (NPOs). In a new competitive environment, NPOs are requested to manage the existing resources efficiently and effectively and to create, maintain and develop new resources based on knowledge. In th…
Reporting of Intellectual Capital: evidence from the Italian Banking Sector
The transition from an economy based on production towards a knowledge-based economy has highlighted the crucial role of Intellectual Capital (IC) in the firm’s financial performance. Intellectual Capital is a business resource that includes know-how, patents, internal and external relationships. IC is widely acknowledged as one of the most critical resources which organizations rely on to improve their efficacy and efficiency, and hence help to improve the value creation and competitive advantage (de Pablos, 2003). There are several empirical studies that examined the quantity and the nature of IC information disclosure in annual reports in different industries and countries (Guthrie and P…
The Intellectual Capital and its Management in the Local Public Utility
Purpose- To highlight the importance of intellectual capital in ISPL and also as a proper management can improve business performance.