Sfoglia per Autore
Market reaction to the expected loss model in banks
In corso di stampa Onali, Enrico; Ginesti, Gianluca; Cardillo, Giovanni; Torluccio, Giuseppe
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
Family involvement in ownership andgovernance and internal auditing quality
2024 Ginesti, Gianluca; Santonastaso, Rosalinda; Macchioni, Riccardo
CFO Characteristics and Real Earnings Management
2024 Campa, Domenico; Ginesti, Gianluca; Allini, Alessandra
The role of CSR committee characteristics on R&D investments
2023 Ginesti, Gianluca; Campa, Domenico; Spanò, Rosanna; Allini, Alessandra; Maffei, Marco
L’informativa di corredo nel financial reporting
2023 Caldarelli, Adele; Ginesti, Gianluca
Family businesses and debt maturity structure: Focusing on family involvement in governance to explain heterogeneity
2023 Ginesti, Gianluca; Ossorio, Mario; Dawson, Alexandra
Board composition, audit committee characteristics, and R&D expenditure
2023 Ginesti, Gianluca; Spanò, Rosanna; Campa, Domenico; Macchioni, Riccardo
Le politiche di tax avoidance delle imprese: profili teorici e aspetti operativi.
2022 Ginesti, Gianluca
Chief Financial Officer Co-option and Tax Avoidance in European Listed Firms
2022 Campa, Domenico; Ginesti, Gianluca; Allini, Alessandra; Casciello, Raffaela
Fostering performance management in healthcare:insights into the role of big data
2022 Spanò, Rosanna; Ginesti, Gianluca
Nuove prospettive dell'informativa integrata d'impresa: la comunicazione della contribuzione fiscale
2021 MANES ROSSI, Francesca; Ginesti, Gianluca; Santonastaso, Rosalinda
I processi di ristrutturazione aziendale, la crisi e le politiche in Campania
2021 Allini, Alessandra; Caldarelli, Adele; Casciello, Raffaela; Ferri, Luca; Ginesti, Gianluca; Maffei, Marco; Meucci, Fiorenza; Spanò, Rosanna; Zampella, Annamaria
The chief financial officer (CFO) profile and R&D investment intensity: evidence from listed European companies
2021 Ginesti, Gianluca; Spanò, Rosanna; Ferri, Luca; Caldarelli, Adele
Ascertaining auditors’ intentions to use blockchain technology: evidence from the Big 4 accountancy firms in Italy
2021 Ferri, Luca; Spanò, Rosanna; Ginesti, Gianluca; Theodosopoulos, Grigorios
Determinants of Corporate Corruption Disclosures: Evidence Based on EU Listed Firms
2021 Jaggi, B.; Allini, A.; Ginesti, G.; Macchioni, R.
The chief financial officer ({CFO}) profile and R{\&}amp$\mathsemicolon$D investment intensity: evidence from listed European companies
2021 Ginesti, Gianluca; Span(`(o)), Rosanna; Ferri, Luca; Caldarelli, Adele
Il tessuto produttivo della ZES campana e delle aree di crisi
2021 Allini, Alessandra; Caldarelli, Adele; Casciello, Raffaela; Ferri, Luca; Ginesti, Gianluca; Maffei, Marco; Meucci, Fiorenza; Spanò, Rosanna; Zampella, Annamaria; Agliata, Francesco; Fiondella, Clelia; Macchioni, Riccardo; Moscariello, Nicola; Tuccillo, Danilo; Zagaria, Claudia
The influence of family‑related factors on intellectual capital performance in family businesses
2021 Ginesti, Gianluca; Ossorio, Mario
Blockchain e trasformazione delle professioni contabili: alcuni spunti di riflessione
2020 Spanò, Rosanna; Ferri, Luca; Ginesti, Gianluca
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