Items where Author is "Neri, Lorenzo"

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accounting and finance students Accounting education accounting history Accounting Modules accrual-based earnings management agency theory Analyst Sentiment Model analysts’ forecasts asset manipulation Audit Firm Concentration Audit Market Share Audit quality Audit quality indicators Auditing standards Automated textual content analysis Bias blended learning board members Chinese Market classification shifting Companies' Characteristics Corporate financial reporting corporate governance creditor rights culture decision-making process disclosure Disclosure framework e-learning earnings management eastern european countries economic policy uncertainty (EPU) Emerging Markets exit from Russia expectations Fair value Family business financial reporting quality financial fair play Financial Institutions financial misreporting financial reporting financial statements Firm entry firmentry foreign banks Goodwill Impairment information sharing internal control system interpersonal diversity interpersonal trust learning approach Mandatory and voluntary risk disclosure MBA net income neutrality Notes optimism patterns of publication player trading political sensitivity Pygmalion effect Quantity and Quality rationality real earnings management Risk Disclosure Rivista Italiana di Ragioneria e di Economia Aziendale Russia self-regulated learning Serie A Socio-emotional wealth Student Performance students’ perception tax avoidance Transparency Usefulness of risk disclosure war writing skills written communication skills gap Zappa

Number of items: 94.

accounting and finance students

Russo, Antonella ORCID: https://orcid.org/0000-0001-9376-1383, Warren, Elizabeth ORCID: https://orcid.org/0000-0002-1441-9369, Neri, Lorenzo ORCID: https://orcid.org/0000-0001-6627-0386, Herdan, Agnieszka ORCID: https://orcid.org/0000-0002-6514-2021 and Brickman, Karen ORCID: https://orcid.org/0000-0002-0818-7485 (2021) Enhancing accounting and finance students' awareness of transferable skills in an integrated blended learning environment. Accounting Education, 31 (1). pp. 67-91. ISSN 0963-9284 (Print), 1468-4489 (Online) (doi:10.1080/09639284.2021.1961087)

Accounting education

Herdan, Agnieszka ORCID: https://orcid.org/0000-0002-6514-2021, Neri, Lorenzo ORCID: https://orcid.org/0000-0001-6627-0386 and Russo, Antonella ORCID: https://orcid.org/0000-0001-9376-1383 (2017) The perception of blended learning in accounting module by MBA students. In: Sprawozdawzosc i Rewizja Finansowa. Wyzwania i Szanse Nauki i Dydaktyri Rachunkowosci. Fundacja Uniwersytetu Ekonomicznego w Krakowie, Kraków, pp. 29-39. ISBN 978-8365173980

accounting history

Coronella, Stefano, Neri, Lorenzo, Risaliti, Gianluca and Russo, Antonella ORCID: https://orcid.org/0000-0001-9376-1383 (2018) The history of accounting history research: an analysis of 115 years of Rivista Italiana di Ragioneria e di Economia Aziendale. Accounting History, 24 (1). pp. 83-114. ISSN 1032-3732 (Print), 1749-3374 (Online) (doi:10.1177/1032373218807543)

Accounting Modules

Herdan, Agnieszka ORCID: https://orcid.org/0000-0002-6514-2021, Neri, Lorenzo ORCID: https://orcid.org/0000-0001-6627-0386 and Russo, Antonella ORCID: https://orcid.org/0000-0001-9376-1383 (2019) Would incorporating blended learning in postgraduate accounting module impact on students' performance. In: The 9th International Conference Financial Reporting and Auditing Meeting the information users' needs, 12-13 December 2019, University of Economics, Krakow, Poland. (Submitted)

accrual-based earnings management

Mamatzakis, Emmanuel, Neri, Lorenzo ORCID: https://orcid.org/0000-0001-6627-0386 and Russo, Antonella ORCID: https://orcid.org/0000-0001-9376-1383 (2025) Board’s interpersonal diversity and financial misreporting: evidence from USA. Review of Quantitative Finance and Accounting. ISSN 0924-865X (Print), 1573-7179 (Online) (doi:10.1007/s11156-025-01407-3)

agency theory

Boahen, Eric O., Mamatzakis, Emmanuel C., Neri, Lorenzo ORCID: https://orcid.org/0000-0001-6627-0386 and Russo, Antonella ORCID: https://orcid.org/0000-0001-9376-1383 (2026) Mitigating tax avoidance: the role of board interpersonal diversity in the United Kingdom. International Journal of Finance and Economics. ISSN 1076-9307 (Print), 1099-1158 (Online) (doi:10.1002/ijfe.70213)

Analyst Sentiment Model

Mamatzakis, Emmanuel C., Neri, Lorenzo ORCID: https://orcid.org/0000-0001-6627-0386 and Russo, Antonella ORCID: https://orcid.org/0000-0001-9376-1383 (2024) Does remaining in Russia affect analysts’ sentiment? Journal of Economic Studies. ISSN 0144-3585 (Online) (doi:10.1108/jes-02-2024-0098)

analysts’ forecasts

asset manipulation

Neri, Lorenzo, Russo, Antonella ORCID: https://orcid.org/0000-0001-9376-1383, Di Domizio, Marco and Rossi, Giambattista (2021) Football players and asset manipulation: the management of football transfers in Italian Serie A. European Sport Management Quarterly, 23 (4). pp. 942-962. ISSN 1618-4742 (Print), 1746-031X (Online) (doi:10.1080/16184742.2021.1939397)

Audit Firm Concentration

Herdan, Agnieszka ORCID: https://orcid.org/0000-0002-6514-2021, Neri, Lorenzo ORCID: https://orcid.org/0000-0001-6627-0386 and Russo, Antonella ORCID: https://orcid.org/0000-0001-9376-1383 (2017) The role of the audit firm governance in enhancing audit market stability. [Working Paper] (Unpublished)

Audit Market Share

Herdan, Agnieszka ORCID: https://orcid.org/0000-0002-6514-2021, Neri, Lorenzo ORCID: https://orcid.org/0000-0001-6627-0386 and Russo, Antonella ORCID: https://orcid.org/0000-0001-9376-1383 (2017) The role of the audit firm governance in enhancing audit market stability. [Working Paper] (Unpublished)

Audit quality

Neri, Lorenzo ORCID: https://orcid.org/0000-0001-6627-0386 and Russo, Antonella ORCID: https://orcid.org/0000-0001-9376-1383 (2014) A framework for audit quality: Critical analysis. Business and Management Review, 3 (9). pp. 25-30. ISSN 2047-0398

Audit quality indicators

Auditing standards

Automated textual content analysis

Neri, Lorenzo ORCID: https://orcid.org/0000-0001-6627-0386 and Elshandidy, Tamer (2015) Corporate governance, risk disclosure practices, and market liquidity: Comparative evidence from the UK and Italy. Corporate Governance: An International Review, 23 (4). pp. 331-356. ISSN 0964-8410 (Print), 1467-8683 (Online) (doi:10.1111/corg.12095)

Bias

Russo, Antonella ORCID: https://orcid.org/0000-0001-9376-1383, Neri, Lorenzo ORCID: https://orcid.org/0000-0001-6627-0386 and Guidantoni, Stefano (2014) Bias and non-professional analysts: the role of expectations. International Journal Behavioural Accounting and Finance, 4 (4). pp. 290-304. ISSN 1753-1969 (Print), 1753-1977 (Online) (doi:10.1504/IJBAF.2014.067597)

blended learning

Russo, Antonella ORCID: https://orcid.org/0000-0001-9376-1383, Warren, Elizabeth ORCID: https://orcid.org/0000-0002-1441-9369, Herdan, Agnieszka ORCID: https://orcid.org/0000-0002-6514-2021 and Neri, Lorenzo ORCID: https://orcid.org/0000-0001-6627-0386 (2021) Improving written communication using a blended-learning approach and self-regulated learning dimensions. Compass: The Journal of Learning and Teaching, 14 (1):Herdan. ISSN 2044-0081 (doi:10.21100/compass.v14i1.1119)

Herdan, Agnieszka ORCID: https://orcid.org/0000-0002-6514-2021, Neri, Lorenzo ORCID: https://orcid.org/0000-0001-6627-0386 and Russo, Antonella ORCID: https://orcid.org/0000-0001-9376-1383 (2019) Would incorporating blended learning in postgraduate accounting module impact on students' performance. In: The 9th International Conference Financial Reporting and Auditing Meeting the information users' needs, 12-13 December 2019, University of Economics, Krakow, Poland. (Submitted)

board members

Chinese Market

Neri, Lorenzo ORCID: https://orcid.org/0000-0001-6627-0386, Elshandidi, Tamer and Guo, Yingxi (2017) The determinants and use of risk disclosure quality: Evidence from an emerging market. [Working Paper] (Submitted)

classification shifting

Mamatzakis, Emmanuel C., Neri, Lorenzo ORCID: https://orcid.org/0000-0001-6627-0386 and Russo, Antonella ORCID: https://orcid.org/0000-0001-9376-1383 (2023) Do cultural differences affect the quality of financial reporting in the EU? An analysis of Western EU countries vis a vis Eastern EU countries. Journal of Accounting & Organizational Change. ISSN 1832-5912 (doi:10.1108/JAOC-09-2022-0129)

Companies' Characteristics

Corporate financial reporting

Herdan, Agnieszka ORCID: https://orcid.org/0000-0002-6514-2021, Neri, Lorenzo ORCID: https://orcid.org/0000-0001-6627-0386 and Russo, Antonella (2015) The effectiveness and consistency of disclosures in the notes to financial statements: An analysis of the standards setters efforts. In: Współczesne uwarunkowania sprawozdawczości i rewizji finansowej. Katedra Rachunkowości Finansowej Uniwersytetu Ekonomicznego, Kraków, Poland, pp. 186-194. ISBN 9788365173256

corporate governance

Herdan, Agnieszka ORCID: https://orcid.org/0000-0002-6514-2021, Neri, Lorenzo ORCID: https://orcid.org/0000-0001-6627-0386 and Russo, Antonella ORCID: https://orcid.org/0000-0001-9376-1383 (2017) The role of the audit firm governance in enhancing audit market stability. [Working Paper] (Unpublished)

Russo, Antonella ORCID: https://orcid.org/0000-0001-9376-1383, Neri, Lorenzo ORCID: https://orcid.org/0000-0001-6627-0386 and Herdan, Agnieszka ORCID: https://orcid.org/0000-0002-6514-2021 (2015) Empirical evidence on internal control disclosure in Italy Stock Exchange and Polish Stock Exchange. In: Współczesne uwarunkowania sprawozdawczości i rewizji fi nansowej. Katedra Rachunkowości Finansowej Uniwersytetu Ekonomicznego, Kraków, pp. 379-388. ISBN 978-8365173249

creditor rights

Bermpei, Theodora, Kalyvas, Antonios Nikolaos, Neri, Lorenzo and Russo, Antonella ORCID: https://orcid.org/0000-0001-9376-1383 (2018) Will strangers help you enter? The effect of foreign bank presence on new firm entry. Journal of Financial Services Research, 56 (1). pp. 1-38. ISSN 0920-8550 (Print), 1573-0735 (Online) (doi:10.1007/s10693-017-0286-1)

Kalyvas, Antonios, Bermpei, Theodora, Neri, Lorenzo ORCID: https://orcid.org/0000-0001-6627-0386 and Russo, Antonella ORCID: https://orcid.org/0000-0001-9376-1383 (2017) Multinational banks and their effect on entrepreneurship. [Working Paper] (Submitted)

culture

decision-making process

disclosure

Disclosure framework

e-learning

earnings management

Bempei, Theodora, Kalyvas, Antonios, Neri, Lorenzo and Russo, Antonella ORCID: https://orcid.org/0000-0001-9376-1383 (2021) Does economic policy uncertainty matter for financial reporting quality? Evidence from the United States. Review of Quantitative Finance and Accounting, 58. pp. 795-845. ISSN 0924-865X (Print), 1573-7179 (Online) (doi:10.1007/s11156-021-01010-2)

eastern european countries

economic policy uncertainty (EPU)

Emerging Markets

exit from Russia

expectations

Fair value

Neri, Lorenzo ORCID: https://orcid.org/0000-0001-6627-0386, Russo, Antonella ORCID: https://orcid.org/0000-0001-9376-1383, Coronella, Stefano and Risaliti, Gianluca (2017) Accounting for goodwill: the pioneering thought of Gino Zappa (1910). [Working Paper] (Submitted)

Family business

Neri, Lorenzo ORCID: https://orcid.org/0000-0001-6627-0386 and Greco, Giulio (2017) Accounting discretion in family firms: the analysis of goodwill impairment. [Working Paper] (Unpublished)

financial reporting quality

financial fair play

Financial Institutions

financial misreporting

financial reporting

financial statements

Firm entry

firmentry

foreign banks

Goodwill

Neri, Lorenzo ORCID: https://orcid.org/0000-0001-6627-0386 and Greco, Giulio (2017) Accounting discretion in family firms: the analysis of goodwill impairment. [Working Paper] (Unpublished)

Impairment

Neri, Lorenzo ORCID: https://orcid.org/0000-0001-6627-0386 and Greco, Giulio (2017) Accounting discretion in family firms: the analysis of goodwill impairment. [Working Paper] (Unpublished)

information sharing

internal control system

interpersonal diversity

interpersonal trust

learning approach

Mandatory and voluntary risk disclosure

MBA

net income

neutrality

Notes

optimism

patterns of publication

player trading

political sensitivity

Pygmalion effect

Quantity and Quality

rationality

real earnings management

Risk Disclosure

Rivista Italiana di Ragioneria e di Economia Aziendale

Russia

self-regulated learning

Serie A

Socio-emotional wealth

Neri, Lorenzo ORCID: https://orcid.org/0000-0001-6627-0386 and Greco, Giulio (2017) Accounting discretion in family firms: the analysis of goodwill impairment. [Working Paper] (Unpublished)

Student Performance

Herdan, Agnieszka ORCID: https://orcid.org/0000-0002-6514-2021, Neri, Lorenzo ORCID: https://orcid.org/0000-0001-6627-0386 and Russo, Antonella ORCID: https://orcid.org/0000-0001-9376-1383 (2019) Would incorporating blended learning in postgraduate accounting module impact on students' performance. In: The 9th International Conference Financial Reporting and Auditing Meeting the information users' needs, 12-13 December 2019, University of Economics, Krakow, Poland. (Submitted)

students’ perception

tax avoidance

Transparency

Herdan, Agnieszka ORCID: https://orcid.org/0000-0002-6514-2021, Neri, Lorenzo ORCID: https://orcid.org/0000-0001-6627-0386 and Russo, Antonella ORCID: https://orcid.org/0000-0001-9376-1383 (2017) The role of the audit firm governance in enhancing audit market stability. [Working Paper] (Unpublished)