Pietro Gottardo
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Cross-Cultural Boards and ESG Disclosure Open
This study aims to investigate whether and how board cultural diversity influences the relationship between core board characteristics and the level of overall Environmental, Social, and Governance (ESG) disclosure, as well as its three pi…
Board Cultural Diversity and <span>ESG</span> Disclosure: Unveiling the Mediating Power of <span>CSR</span> Committees in Family Firms Open
This study examines the impact of board cultural diversity on ESG disclosure in family firms, exploring the mediating role of the CSR committee. Using a sample of 298 listed European non‐financial family firms (2013–2022) and 2SLS models, …
The impact of board gender diversity on ESG disclosure. A contingency perspective Open
Purpose This paper aims to study how corporate governance and country-related contextual factors affect the relationship between board gender diversity and environmental, social and governance (ESG) disclosure in its components: governance…
Does nomination committee independence affect corporate environmental performance? Evidence from the European Union Open
The environmental sustainability of business activities and operations is an increasingly relevant issue. The Board of Directors, by the means of its monitoring role, affects a firm’s achievement of both economic and non-financial objectiv…
The effect of board diversity and tenure on environmental performance. Evidence from family and non-family firms Open
Purpose The aim of this paper is to examine the effect of structural and demographic board diversity as well as board tenure on family firms' environmental performance, by analyzing the differences between family and non-family businesses …
Board diversity and corporate social performance in family firms. The moderating effect of the institutional and business environment Open
We analyze the effect of structural and demographic board diversity on family firms' corporate social performance (CSP), taking into account certain institutional and business environment aspects. The sample consists of French, German, Ita…
Related party transactions and earnings management in family firms: the moderating role of board characteristics Open
Purpose The purpose of this paper is to investigate the effect of family control on the association between related party transactions (RPTs) and different forms of accrual-based earnings management (AEM) and real earnings management (REM)…
Related Party Transactions and Earnings Management: The Moderating Effect of ESG Performance Open
The purpose of this paper is to investigate the effect of ESG performance on the possible association between related party transactions (RPTs) and different types of earnings management (EM). We study a sample of Italian non-financial lis…
Family control and influence on JV investment – the moderating effect of JV type and IC components Open
Purpose This paper aims to investigate the effect of the nature of ownership and board characteristics on the investment choices in joint ventures (JVs) from the dimensional point of view, controlling for the effect of JV type and other co…
What Form of Visibility Affects Earnings Management? Evidence from Italian Family and Non-Family Firms Open
This paper addresses the issue of financial communication quality by studying the determinants of earnings management practices in family and non-family businesses. Previous literature has highlighted the effect of a company’s size, as a f…
Do Customers Value CSR Disclosure? Evidence from Italian Family and Non-Family Firms Open
CSR reporting is a relevant part of a firm’s dialogue with stakeholders, therefore it is of interest to study whether this form of communication is an effective tool for gaining customers’ support. This paper addresses this issue by compar…
Earnings Management and CSR Disclosure. Family vs. Non-Family Firms Open
Building on Institutional theory and Signaling theory, integrated with the socioemotional wealth (SEW) approach, we studied the effect of earnings management (EM) practices on a firm’s Corporate Social Responsibility (CSR) disclosure behav…
Socioemotional wealth and probability of financial distress Open
This study analyzes a firm’s characteristics which affect the probability of financial distress. It takes into account accounting variables, ownership and management characteristics. In particular, it studies the effect of the ultimate con…
Family firms, risk-taking and financial distress Open
The authors investigate the question of whet her qualitative characteristics are likely to explain the survival of family firms in case of financial distress and whether these variables improve the explanatory power of quantitative variabl…
Sustainability Reporting in Family Firms: A Panel Data Analysis Open
We analyze the largely unexplored differences in sustainability reporting within family businesses using a sample of 230 non-financial Italian listed firms for the period 2004–2013. Drawing on legitimacy theory and stakeholder theory, inte…
High and Low Leverage Choices: Some Evidence from Private Firms Open
This paper studies the determinants of low and high leveraged financial structures analyzing a sample of 831 medium-large private firms, in the first and last quartile of the leverage distribution, using panel data and simultaneous equatio…