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  • 1
    Publication Date: 2020-01-15
    Keywords: ddc:330
    Repository Name: EconStor: OA server of the German National Library of Economics - Leibniz Information Centre for Economics
    Language: English
    Type: doc-type:bookPart
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  • 2
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    Beaver Creek, Ontario: Canadian Center of Science and Education
    Publication Date: 2020-04-08
    Description: The aim of this paper is to examine whether and how some structural characteristics of the Italian Network contract (NC) influence small firms' performance. Since the '70s Italy has had a long history of network alliances characterized by the establishment of the industrial districts. However, this type of informal agreements have proved to be inadequate to counter the effects of globalization and of the changes that have occured in the international economic scenario. Consequently, the legislator has enacted the law n. 33/2009 by introducing a new type of formal agreement, named NC, in order to increase firms' competitiveness. Research findings on the Italian NC have shown the existence of positive effects on firms' performance. However, in most cases the analyses have been based on a limited number of firms and have not verified the influence of some network structural characteristics. This research wishes to fill this gap by increasing the existing literature on the subject. The empirical analysis, based on a firm level panel data, highlights that in networks composed of small firms the results are not always consistent with prior studies. Network characteristics differently influence the firms' performance measures. The analysis shows that network diversity and network's geographical openness are negatively related to firms' performance. Instead, network size has a limited impact on firms' performance expressed only by the ROA.
    Keywords: ddc:330 ; Network agreements ; Network diversity ; Network’s geographical openness ; Network size ; Small firms’ performance ; Italian SMEs
    Repository Name: EconStor: OA server of the German National Library of Economics - Leibniz Information Centre for Economics
    Language: English
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  • 3
    Publication Date: 2020-04-21
    Description: In recent years, the analysis of corporate governance aspects is becoming a central element for understanding corporate dynamics and represents a clear indicator of investor confidence in the decisions taken by the management and board of listed firms. For this reason, corporate governance disclosure is receiving more and more attention from both a professional and academic point of view. The advent of integrated reporting represents a new tool for disclosing information relating to corporate governance. The goal of this study is to investigate the factors that can influence the level of corporate governance disclosure within the integrated reports. The analysis, conducted on a sample of 73 international firms, shows a positive effect of the firm size, firm profitability and audit quality. To our knowledge, this is the first study that analyses corporate governance disclosure level in the integrated reporting context
    Keywords: ddc:330 ; corporate governance ; disclosure ; integrated reporting ; information quality
    Repository Name: EconStor: OA server of the German National Library of Economics - Leibniz Information Centre for Economics
    Language: English
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  • 4
    Publication Date: 2020-05-13
    Description: The purpose of this document is to empirically examine the impact of intellectual capital disclosure quality in the integrated reports on firm performance. The empirical research is based on a sample of 45 integrated reports. The results confirm our hypothesis that establish the existence of a significant and positive association between the intellectual disclosure quality and the firm performance. The results of this document are of considerable importance to policy makers and managers. In fact, an understanding of the benefits of intellectual capital disclosure quality, helps policy makers to assess the costs and benefits of disclosure. As far as managers are concerned, this study clearly shows that intellectual capital disclosure is a means to improve firm performance. This study is one of the first to provide evidence of the positive association between intellectual capital disclosure quality and firm performance in the context of integrated reporting.
    Keywords: ddc:650 ; intellectual capital ; integrated reporting ; firm performance
    Repository Name: EconStor: OA server of the German National Library of Economics - Leibniz Information Centre for Economics
    Language: English
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  • 5
    Publication Date: 2020-05-20
    Description: Nell’ultimo decennio stiamo assistendo al processo di trasformazione digitale attraverso cui le imprese stanno integrando rapidamente le nuove tecnologie in tutti gli aspetti del business. Questo processo richiede alle imprese la revisione dell’organizzazione in termini di ruoli, competenze e processi e, allo stesso tempo, l’adozione di nuovi strumenti di governance e controllo al fine di salvaguardare o migliorare i propri livelli di performance. Tuttavia, l’implementazione di questi cambiamenti può divergere da impresa a impresa e, soprattutto, da nazione a nazione in considerazione delle diversità culturali, dei valori, delle credenze e dei presupposti che caratterizzano gli individui che operano all’interno delle organizzazioni. L’influenza della cultura sull’innovazione in senso lato è stata oggetto di una vasta gamma di approfondimenti teorici, ma allo stato attuale non esistono studi che abbiano inteso valutare nello specifico l’impatto della cultura nazionale sul livello di digitalizzazione delle imprese. Ciò premesso, il presente studio intende colmare questo gap di ricerca, verificando come la cultura nazionale impatti sul livello di innovazione digitale delle imprese europee per un arco temporale che va dal 2014 al 2017.
    Description: Over the past decade, we are witnessing the digital transformation process through which businesses are rapidly integrating new technologies into all aspects of the business. This process requires companies to review the organisation in terms of roles, skills and processes and, at the same time, the adoption of new governance and control tools in order to safeguard or improve their performance levels. However, the implementation of these changes can diverge from enterprise to enterprise and, above all, from nation to nation in view of the cultural diversity, values, beliefs and assumptions that characterize individuals operating within organizations. The influence of culture on innovation in a broad sense has been the subject of a wide range of theoretical insights, but at present, there are no studies that have specifically assessed the impact of national culture on the level of digitalisation of enterprises. That said, this study aims to bridge this research gap by verifying how national culture impacts the level of digital innovation of European businesses over a period from 2014 to 2017.
    Keywords: ddc:330 ; Digitalization ; National culture ; European firms ; Digital transformation ; Hofstede
    Repository Name: EconStor: OA server of the German National Library of Economics - Leibniz Information Centre for Economics
    Language: Italian
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  • 6
    Publication Date: 2020-04-09
    Description: In recent years, achieving the Sustainable Development Goals (SDGs) is becoming a major challenge for local governments. This research focuses on the role of Spanish local governments in the fulfillment of SDG-6, which aims to ensure the availability and sustainable management of water and sanitation for all citizens. Specifically, this study analyses the evolution of the efficiency of Spanish local governments, and its determining factors, in the achievement of the SDG-6. The results indicate that the taxes associated with water supply and sanitation services, the private management of these services, population density, local government budget revenues, the income of the inhabitants of the municipality and the fragmentation of local governments are factors that can improve the evolution of the efficiency of Spanish local governments in achieving the SDG-6.
    Electronic ISSN: 2071-1050
    Topics: Energy, Environment Protection, Nuclear Power Engineering
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  • 7
    Publication Date: 2020-09-15
    Description: The crisis connected to the spread of the COVID-19 pandemic represents an epochal event destined to generate strong economic and social consequences. The impact of the pandemic on business activities and business models also entails rethinking reporting practices. The pandemic has, in fact, created an enormous need for investors and stakeholders in general for future-oriented information relating to the impacts of this event on organizations. Integrated reporting is an ideal tool to provide information related to the effects of the pandemic and provide a holistic view of the future prospects of organizations. This study, using legitimacy theory and based on a two-step methodology, highlighted a series of information that companies will need to have to include in integrated reports to maintain and defend legitimacy. The results provide a double perspective: the first based on content elements and the second based on capitals. The results represent an important guideline for companies for the preparation of future integrated reports.
    Electronic ISSN: 2071-1050
    Topics: Energy, Environment Protection, Nuclear Power Engineering
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  • 8
    Publication Date: 2020-11-01
    Print ISSN: 0040-1625
    Electronic ISSN: 1873-5509
    Topics: Geography , Sociology , Technology
    Published by Elsevier
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