Volume 18 - 2020 Issue 1 (special issue)

Corporate Ownership and Control


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Goodwill impairment tests as a device for earnings management: Evidence from Germany

Benjamin Tobias Albersmann, Christian Friedrich ORCID logo, Daniela Hohenfels, Reiner Quick ORCID logo


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Integrated reporting and integrated thinking: A case study analysis

Filippo Vitolla ORCID logo, Arcangelo Marrone, Nicola Raimo ORCID logo


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The role of guarantees to access financial markets: A study of Italian companies

Laura Martiniello ORCID logo, Raffaele Marcello ORCID logo, Riccardo Savio ORCID logo


Viewed: 197Downloads: 116