Alessandro Mechelli
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View article: Sustainability Reporting in Higher Education: A Systematic Review and Bibliometric Analysis for Strategic Decision‐Making
Sustainability Reporting in Higher Education: A Systematic Review and Bibliometric Analysis for Strategic Decision‐Making Open
The communication of sustainable development is essential for higher education institutions (HEIs), which voluntarily prepare sustainability reports (SRs) to demonstrate commitment and inform strategic decision‐making. This study conducts …
View article: History of behavioral accounting research (1960–2023): a bibliometric analysis
History of behavioral accounting research (1960–2023): a bibliometric analysis Open
Purpose This study aims to examine the over 60-year evolution of behavioral accounting research (BAR), with the main aim of critically and accurately tracing its past, present and future. Design/methodology/approach This study used Scopus …
View article: Addressing Managerial Loss Aversion for the Corporate Value Creation Process: A Critical Analysis of the Literature and Preliminary Approaches
Addressing Managerial Loss Aversion for the Corporate Value Creation Process: A Critical Analysis of the Literature and Preliminary Approaches Open
To date, the studies on managerial loss aversion have produced contradictory findings, making it impossible to: (i) identify the ultimate impact of managerial loss aversion on the value that organisations create for themselves and for thei…
View article: The integration between enterprise risk management and performance management system: managerial analysis and conceptual model to support strategic decision-making process
The integration between enterprise risk management and performance management system: managerial analysis and conceptual model to support strategic decision-making process Open
The integration between Enterprise Risk Management (ERM) and Performance Management System (PMS) has become a crucial process for managing environmental complexity in companies. In this context, in order to contribute to the research field…
View article: Cognitive biases in implementing a performance management system: behavioral strategy for supporting managers’ decision-making processes
Cognitive biases in implementing a performance management system: behavioral strategy for supporting managers’ decision-making processes Open
Purpose The purpose of this paper is twofold: to provide a clear picture on the cognitive biases affecting managers’ decision-making process of implementing a performance management system (PMS), and to identify managerial practices, measu…
View article: The effect of corporate governance and investor protection environments on the value relevance of new accounting standards: the case of IFRS 9 and IAS 39
The effect of corporate governance and investor protection environments on the value relevance of new accounting standards: the case of IFRS 9 and IAS 39 Open
View article: A Review of the Literature on Corruption in Healthcare Organizations
A Review of the Literature on Corruption in Healthcare Organizations Open
This paper provides a systematic and bibliometric review of 80 research articles on corruption in healthcare published in peer-reviewed journals between 2006 and 2017. Findings suggest that the number of studies has increased over time wit…
View article: The value relevance of the fair value hierarchy. Empirical evidence from the European Union
The value relevance of the fair value hierarchy. Empirical evidence from the European Union Open
This paper investigates the value relevance of the fair value hierarchy disclosed for financial instruments through a sample of 97 financial entities listed over the period 2011-2016 in the stock markets of 23 European countries. Its main …
View article: The Usefulness of Regulatory Capital for Investors’ Judgments in the Basel 3 Framework
The Usefulness of Regulatory Capital for Investors’ Judgments in the Basel 3 Framework Open
Value relevance studies assess how well accounting amounts reflect the market information that investors use for their economic decisions. Analysing a sample of 90 banks listed in 24 European stock markets, this study uses a price model (O…
View article: The usefulness of regulatory capital for investors' judgments in the Basel 3 framework
The usefulness of regulatory capital for investors' judgments in the Basel 3 framework Open
Final paper published in the Journal
View article: Towards the Modernisation of EU Public Sector Accounting Standards
Towards the Modernisation of EU Public Sector Accounting Standards Open
In the field of comparative international governmental accounting research, this chapter participates to the growing debate around the EPSAS-project that according to the EU Commission has a political priority. In this vein, it demonstrate…
View article: Do (Audit Firm and Key Audit Partner) Rotations Affect Value Relevance? Empirical Evidence from the Italian Context
Do (Audit Firm and Key Audit Partner) Rotations Affect Value Relevance? Empirical Evidence from the Italian Context Open
This research aims to investigate whether and to what extent investors place more weight on accounting amounts disclosed in annual reports issued by entities that experienced a rotation of the audit firm or of the key audit partner. Analys…
View article: The usefulness of the business model disclosure for investors’ judgements in financial entities. A European study
The usefulness of the business model disclosure for investors’ judgements in financial entities. A European study Open
The business model concept is a common topic investigated in different fields of research. To participate to the debate around such concept in the accounting field, the objective of this paper is showing whether and how the voluntary discl…