Papers by Mirella Ciaburri
Journal of General Management
The COVID-19 pandemic has been a disruptive and unexpected event that has impacted businesses wor... more The COVID-19 pandemic has been a disruptive and unexpected event that has impacted businesses worldwide. It is necessary to investigate the characteristics of companies that enable them to face and respond to this critical situation more effectively. The purpose of the present study is to determine whether the presence of a female CEO during unanticipated critical events affects a company’s performance. Given the increasing significance of gender at the highest levels of management, more research has been conducted on female leadership. However, there is limited research on female leadership during disruptive periods and events. Over the course of 3 years (2017–2020), an empirical analysis was conducted on a sample of Italian publicly traded companies, meaning that data was collected and analyzed during the COVID-19 pandemic. The results indicate that female leadership during the pandemic has a positive impact on the performance of the company.
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Proceedings of The Global Conference on Women’s Studies
The COVID-19 pandemic has been a disruptive unexpected event that hit firms worldwide. It is nece... more The COVID-19 pandemic has been a disruptive unexpected event that hit firms worldwide. It is necessary starting to investigate on the features of the firms which better allowed companies to face and react to this critical situation. The present study aims at investigating as first whether firm performance is affected by the presence of a female CEO during unexpected critical events, and then by exploring the effects of being a family firm during a crisis period. Moreover, the study aims at exploring also the impact of having a female CEO in case the firm is a family one. In fact, given the rising importance of gender in top managerial levels, more research has been focusing on female leadership. However, still little research exists on female leadership in family firms. An empirical analysis was conducted on a sample of Italian listed firms over a three-year period (2018–2020), which means data were collected and analyzed through the COVID-19 pandemic. The results show that female l...
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Biopreservation and Biobanking, 2017
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SIDREA Series in Accounting and Business Administration
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This study reviews the emerging field of mandatory disclosure of non-financial information ( ) to... more This study reviews the emerging field of mandatory disclosure of non-financial information ( ) to develop insights into how research is developing, to offer a critique of the research to date, and to outline future research opportunities. The authors find that most published research presents normative arguments for and there is little research examining practice. Thus, the authors call for more research that critiques ’s rhetoric and practice. This study offers an insightful critique into an emerging accounting issue and widespread business practice. The research findings provide insights into future research needs on .
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Sustainability, 2020
This research investigates the extent to which the voluntary disclosure of Sustainable Developmen... more This research investigates the extent to which the voluntary disclosure of Sustainable Development Goals (SDGs), assumed to be the most recent innovation in social disclosures and corporate sustainability reporting, is diffused among Italian listed companies through different instruments of disclosure (voluntary or non-voluntary). Our findings reveal that SDGs awareness amongst the business community is high and that the majority of highly-traded, liquid, and highly-capitalized Italian companies have introduced SDGs in their disclosure and story-telling practices, while the exact nature and requirements of the SDGs, and the definitions of specific key performance indicators (KPIs) related to those goals, are still missing. Italian companies prefer using non-financial statements and sustainability reports to disclose information about their commitments to SDGs, and most of them started to report information about SDGs in 2016. Additionally, this research seeks to identify the signifi...
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Corporate Ownership and Control, 2020
The paper empirically explores how firms’ Corporate Social Responsibility (CSR) disclosure varies... more The paper empirically explores how firms’ Corporate Social Responsibility (CSR) disclosure varies according to their ownership structure. Three different kinds of ownership structures are considered: family firms (FFs), state-owned firms (SOFs) and firms with dispersed ownership (DOFs). It is the first study examining the relationship between CSR disclosure and ownership structure, which includes in the analysis also FFs and SOFs. The analysis is provided on a sample of 192 listed firms with reference to Italy, a suitable setting for the purpose of the study due to the considerable presence of both FFs and SOFs. Firstly, a content analysis on the CSR documents disclosed by the 192 firms is provided and then data are empirically analysed to test whether the ownership structure influences a firm’s CSR disclosure. Results show that FFs and SOFs disclose less CSR information and the explanation can be found in the lower level of agency problems they have to face. The paper contributes t...
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Management Decision, 2020
PurposeThe purpose of this paper is to strive to close the current research gap pertaining to pot... more PurposeThe purpose of this paper is to strive to close the current research gap pertaining to potential implications of the blockchain (BC) for sustainable business models (SBMs) in the agri-food industry.Design/methodology/approachTo answer the research question, the authors utilised the Value Triangle framework by Biloslavo et al. (2018) in order to explore the potential innovation of BC for SBMs in the agri-food industry. Then, the authors apply it to an in-depth exploratory case study of the Placido Volpone winery. The authors draw data from strategic plans, annual reports, corporate website and a semi-structured interview with the winery's founder.FindingsThe authors show how BC technology could be a source of SBM innovation in the agri-food industry.Research limitations/implicationsBC technology has the potential to significantly change SBMs. Given the huge set-up investments by the industry, academic research investigating potential implications and supporting companies i...
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Social Responsibility Journal, 2018
Purpose This paper aims to explore the role of socioemotional wealth (SEW) in family firms’ (FFs)... more Purpose This paper aims to explore the role of socioemotional wealth (SEW) in family firms’ (FFs) corporate social responsibility (CSR) engagement and practices. The authors draw on the notion of “Socioemotional endowment” (Gomez-Mejia et al., 2010), to interpret how the different dimensions of the FIBER model impact on the instrumental, moral or relational motives that push companies toward CSR. Design/methodology/approach The authors develop an integrated framework that analyzes motives of CSR practices (distinguishing between moral, instrumental and relational ones) and dimensions of FF’ SEW. The idea is that it is not possible to analyze the CSR attitude of FFs without distinguishing among the five dimensions of SEW (family control and influence; identification of family members with the firm; binding social ties; emotional attachment; and renewal of family bonds to the firm through dynastic succession). Findings The authors posit that FFs are particularly likely to engage in in...
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Sustainability
This study aims to analyze the impact of the environmental, social, and governance (ESG) disclosu... more This study aims to analyze the impact of the environmental, social, and governance (ESG) disclosure on the firm performance, given the stakeholders’ increasing attention to the firm’s ESG practices. Looking at the European context, the Directive 2014/95/EU and its update encouraged European large companies to provide disclosure about their socially responsible practices. Acting within the Agency and Signaling theory frameworks, this paper focuses on the Italian situation where the Legislative Decree 254/2016 implemented the European Directive and forced the largest firms (those with more than 500 employees) to disclose comprehensive information about their social and environmental activities starting from 2017. By applying a panel regression analysis, using a sample of the largest Italian listed companies, and considering a time span of 10 years (from 2011 to 2020), this study finds that there is a positive relationship between environmental, social, and governance disclosure and fi...
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L'impresa familiare: definizione e principali tratti distintivi. Il governo societario dei fa... more L'impresa familiare: definizione e principali tratti distintivi. Il governo societario dei family business. Le performance delle imprese di famiglia. Il rischio nelle imprese di famiglia. Rapporto tra rischio e impresa familiare: un'analisi empirica.
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La carriera. Influenza della cultura sulla carriera in contesti internazionali. La carriera inter... more La carriera. Influenza della cultura sulla carriera in contesti internazionali. La carriera internazionale.
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Are family firms and non family firms different in approaching CSR? An integrated framework about... more Are family firms and non family firms different in approaching CSR? An integrated framework about why and how family firms engage in CSR. CSR reporting and ownership structure: evidence from italian listed companies. Financial statements fraud: does their intensity have a connection with earnings management? Business planning in biobanking: how to implement a tool for sustainability.
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This chapter deals with the new European Union Directive 2014/95 on non-financial and diversity i... more This chapter deals with the new European Union Directive 2014/95 on non-financial and diversity information (NFI Directive). The aim of the study is to explore the transposition of the NFI Directive in the leading European countries to understand what and how non-financial information is reported and verify whether the flexibility given to Member States in the implementation of the NFI Directive has implied that individual national interests prevail on achieving the success of NFI disclosure harmonisation. The research method is a multiple case study on the transposition of the NFI Directive in France, Germany, Italy, Spain and the UK. The comparison of the transposition laws indicates significant differences shape company obligations at the country level; however it appears that the harmonisation of non-financial reporting regulation in Europe has generally enhanced the consistency, transparency and comparability of NFI disclosed by companies and has improved corporate accountabili...
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SIDREA Series in Accounting and Business Administration
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Journal of Modern Accounting and Auditing
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Papers by Mirella Ciaburri