FASHION BRANDS’ SUSTAINABILITY IN THE ITALIAN MARKET: AN ANALYSIS OF CONSUMERS’ PERCEPTIONS

Author(s):  
Luca Buccoliero ◽  
◽  
Elena Bellio ◽  
Ginevra Nicolis Di Robilant
Keyword(s):  
2014 ◽  
pp. 33-54 ◽  
Author(s):  
Riccardo Cimini ◽  
Alessandro Gaetano ◽  
Alessandra Pagani

In this paper, we investigate the relation between the different accounting treatments of R&D expenditures and the risk of the entity in order to identify under which treatment insiders are more likely to carry out earnings management. By analysing the R&D investment strategies of a sample of 137 listed Italian entities that complied with the requirements of IAS 38 during fiscal year 2009, following Lantz and Sahut (2005), we calculate several indexes that show the preferences of insiders to account R&D expenditures as costs or capital assets, and we study the relation of such preferences with the risk of the entity, which we measure with the unlevered beta. We hypothesize that the entities, which considered the R&D investments as costs, are the riskiest ones due to the higher probability that insiders carried out earnings management. Our results confirm such hypothesis. This paper could have implications for academics and standard setters that could learn that behind accounting discretion, insiders could opportunistically behave against outsiders.


ACS Omega ◽  
2021 ◽  
Author(s):  
Purna K. Khatri ◽  
Roberto Larcher ◽  
Federica Camin ◽  
Luca Ziller ◽  
Agostino Tonon ◽  
...  

Nutrients ◽  
2021 ◽  
Vol 13 (1) ◽  
pp. 171
Author(s):  
Marika Dello Russo ◽  
Carmela Spagnuolo ◽  
Stefania Moccia ◽  
Donato Angelino ◽  
Nicoletta Pellegrini ◽  
...  

Pasta represents a staple food in many populations and, in recent years, an increasing number of pasta items has been placed on the market to satisfy needs and trends. The aims of this work were: (i) to investigate the nutritional composition of the different types of pasta currently sold in Italy by collecting the nutrition facts on their packaging; (ii) to compare energy, nutrient and salt content per 100 g and serving in fresh and dried pasta; (iii) to compare the nutrition declaration in pairs of products with and without different declarations (i.e., gluten free (GF), organic, and nutrition claims (NC)). A total of 756 items, made available by 13 retailers present on the Italian market, were included in the analysis. Data showed a wide difference between dried and fresh pasta, with high inter-type variability. A negligible amount of salt was observed in all types of pasta, except for stuffed products, which had a median high quantity of salt (>1 g/100 g and ~1.5 g/serving). Organic pasta had higher fibre and lower protein contents compared to conventional pasta. GF products were higher in carbohydrate and fat but lower in fibre and protein than not-GF products, while only a higher fibre content was found in pasta with NC compared to products not boasting claims. Overall, the results show high variability in terms of nutrition composition among the pasta items currently on the market, supporting the importance of reading and understanding food labels for making informed food choices.


Author(s):  
Emanuele Teti ◽  
Ilaria Montefusco

AbstractThis paper aims to analyse the impact of firms’ corporate governance characteristics on the degree of first-day returns (i.e., underpricing) in the Italian initial public offering (IPO) market. In particular, this work investigates the impacts of the characteristics of boards of directors (BoDs) and ownership structure on the underpricing of newly offered shares. By studying a sample of 128 Italian IPOs between 2000 and 2016, it is concluded that corporate governance characteristics affect the degree of first-day returns following a company’s IPO. More specifically, the size of the BoD negatively affects underpricing, while the ownership of institutional investors and board members has a positive effect on the degree of underpricing. Conversely, no significant evidence is found with regard to board independence, the number of female directors in the boardroom, the implementation of stock option plans and ownership concentration.


2021 ◽  
pp. 103792
Author(s):  
Alessandra Barlaam ◽  
Tamirat T. Temesgen ◽  
Kristoffer R. Tysnes ◽  
Laura Rinaldi ◽  
Nicola Ferrari ◽  
...  

2021 ◽  
Vol 13 (9) ◽  
pp. 5299
Author(s):  
Giovanni Mattia ◽  
Alessio Di Leo ◽  
Carlo Alberto Pratesi

Sustainable packaging design plays a strategic role across several industries. Using the Italian market as the perimeter of the analysis, this paper aims to broaden the knowledge of corporate attitudes, perceptions, and behaviors toward sustainable packaging along the entire supply chain. A mixed-method approach was used, integrating qualitative and quantitative data collected from 33 in-depth interviews and a survey on a sample of 462 companies. The results revealed that a challenging goal will consist of reconciling technological advances and marketing instances, and that the entire supply chain should be synergistically involved in packaging sustainability. It was also found that larger companies consider sustainability as part of a broader business strategy, whereas smaller ones possess a tactical vision. The study provides valuable insights to better comprehend and manage a complex ecosystem such as that of sustainable packaging.


2020 ◽  
pp. 128898
Author(s):  
Ilaria Di Marco Pisciottano ◽  
Grazia Guadagnuolo ◽  
Vittorio Soprano ◽  
Mauro Esposito ◽  
Pasquale Gallo
Keyword(s):  

2019 ◽  
Vol 648 ◽  
pp. 153-163 ◽  
Author(s):  
E. Prato ◽  
F. Biandolino ◽  
I. Parlapiano ◽  
S. Giandomenico ◽  
G. Denti ◽  
...  

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