Sfoglia per Autore
We examine the impact of board members’ expertise, chief financial officer (CFO) board membership, and audit committee characteristics on the level of research and development (R&D) expenditure. Using a sample of listed companies from 16 European countries over the period from 2014 to 2020, multivariate regression models and controls for endogeneity, our results show that firms with a CFO who serves as a board member reduce R&D expenditures, while enhanced board expertise has the opposite effect. We also find that audit committee financial expertise is positively associated with the level of R&D spending, while the independence of audit committee members reduces the propensity of firms to exhibit R&D expenditures. These results contribute to the academic and policy debate by offering novel insights into which combinations of corporate governance characteristics are more likely to affect variations in the level of R&D expenditure among firms.
In corso di stampa Ginesti, Gianluca; Campa, Domenico; Spanò, Rosanna; Macchioni, Riccardo
The role of CSR committee characteristics on R&D investments
2023 Ginesti, Gianluca; Campa, Domenico; Spanò, Rosanna; Allini, Alessandra; Maffei, Marco
Blockchain implications for the accounting realm: a critique of extant studies
2023 Spanò, Rosanna; Massaro, Maurizio; Caldarelli, Adele; Bagnoli, Carlo
Uncovering risk professionals' intentions to use artificial intelligence: empirical evidence from the Italian setting
2023 Ferri, L.; Maffei, M.; Spanò, Rosanna; Zagaria, C.
Accountability and the metaverse: unaccounted digital worlds between techwashing mechanisms and new emerging meanings
2023 Massaro, Maurizio; Spanò, Rosanna; Chinthana Kuruppu, Sanjaya
University education and entrepreneurial intentions of European students: insights into the Theory of Planned Behaviour complemented by skills
2023 Ferri, Luca; Spanò, Rosanna; Theodosopoulos, Grigorios; Tsitsianis, Nicholas
Board composition, audit committee characteristics, and R&D expenditure
2023 Ginesti, Gianluca; Spanò, Rosanna; Campa, Domenico; Macchioni, Riccardo
Blockchain in accounting, accountability and assurance: an overview
2022 Spanò, Rosanna; Massaro, Maurizio; Ferri, Luca; Dumay, John; Schmitz, Jana
Management obfuscation through mandatory financial risk disclosure: evidence from European-listed banks
2022 Ferri, Luca; Allini, Alessandra; Maffei, Marco; Spanò, Rosanna
Integrating Performance Management and Enterprise Risk Management Systems: Emerging Issues and Future Trends
2022 Spano', Rosanna; Zagaria, Claudia
Relational mediating Performance Management Systems. Evidence from the Italian healthcare context
2022 Spanò, Rosanna; Ferri, Luca; Tomo, Andrea
Fair value accounting from the users’ perspective: an experiment on how financial analysts rely on fair value estimates in their decisions
2022 Allini, Alessandra; Spanò, Rosanna; Du, Ning; Ronen, Joshua
Fostering performance management in healthcare:insights into the role of big data
2022 Spanò, Rosanna; Ginesti, Gianluca
Academic entrepreneurial hybrids: Accounting and accountability in the case of MegaRide
2022 Spanò, Rosanna; Grossi, Giuseppe; Landi, GIOVANNI CATELLO
Shifting identities in the public sector: Portraying the ‘new’ public manager in the Italian setting
2022 Spanò, Rosanna; Tomo, Andrea; Parker, L. D.
Performance management change: discourses at play in an Italian university
2022 Manes-Rossi, Francesca; Spanò, Rosanna; Martin-Sardesai, Ann; Guthrie, James
How risk perception influences CEOs' technological decisions: extending the technology acceptance model to small and medium-sized enterprises' technology decision makers
2021 Ferri, Luca; Spanò, Rosanna; Maffei, Marco; Fiondella, Clelia
Il Management Accounting Change nel settore universitario: un’analisi olistica attraverso i piani della performance
2021 Allini, A.; Caldarelli, A.; Spanò, R.; Meucci, F.
Imprese visionarie. Storie di ispirazione
2021 Vona, Roberto; Spanò, Rosanna
Management Accounting e innovazione tecnologica: dimensioni interpretative e profili di integrazione
2021 Spanò, Rosanna; Caldarelli, Adele
Legenda icone
- file ad accesso aperto
- file disponibili sulla rete interna
- file disponibili agli utenti autorizzati
- file disponibili solo agli amministratori
- file sotto embargo
- nessun file disponibile