Ricerc@Sapienza

Previous research has shown a positive association between optimism and perceived social support. In this research the authors sought to uncover conditions and mechanisms that could influence this relationship; the authors were specifically interested in how these issues affect peer support in university-age women, for whom it is particularly important.

STUDY QUESTION: How do gay father families experience surrogacy in terms of their relationships with surrogates and egg donors, fathers' disclosure decisions and children's views on their surrogacy origins?

SUMMARY ANSWER: More families had a relationship with the surrogate than the egg donor, and almost all had started to disclose to their children, the majority of whom expressed limited interest in their surrogacy conception.

This study investigates the association between environmental, social, and governance (ESG) disclosure
and diversity of the board of directors (BoD) in Italian listed companies. Diversity of BoD
in terms of gender diversity, CSR committees, board average, and independent directors are examined
as to their influence on voluntary ESG disclosure. This rating is highly relevant to managers
and investors considering ESG issues in their decision-making process. The factors that

This study measures the effect of financial reporting on the prices and volumes traded of banks’ outstanding stocks around the disclosure of interim financial information, which is a critical issue in a bank strategy, its management and corporate governance as a whole. We investigate whether earning press releases are relevant for driving investor decisions by using a multi-model event study on a sample of 674 press releases disclosed during the period 2010–2017 from the 28 Global Systemically Important Banks (G-SIBs).

In spite of an image as 'opaque' country, Italy has made significant efforts in recent years for affirming its way to transparency. To begin with 1990, Italian lawmakers approved many statutes aiming to make public authorities transparent, meaning open to a widespread control by citizens. This path, though, has not followed an unique and certain way, but has included different ideas of transparency, diverse tools and, finally, has brought about controversial results.

The aim of this paper is to investigate the effects of value added intellectual coefficient (VAIC) on the voluntary disclosure of a sample of listed companies in the years 2006, 2009, and 2012, according to a multi-stakeholder approach. This research has been organized in two parts. Firstly, the paper discusses the literature on voluntary disclosure in a multi-stakeholder approach. From this point of view, the paper contributes to the previous literature, which mainly relates the voluntary disclosure to individual and distinct stakeholder classes.

We propose an alternativefirm-level measure for innovation activities—R&D elasticity—and we analyse itseffects on the Tobin's Q of listed companies on the Euronext 100 Index. Wefind that R&D elasticity is positivelyrelated to market appreciation by stakeholder investors. Moreover, we analyse the role of default risk in therelationship between innovation activities and market value, andfind thatfirms' default probabilities are ne-gatively related to Tobin's Q.

Purpose – This paper aims to provide a systematic literature review (SLR) of the relationship between
smart and digital technologies and organisations’ reporting processes, proposing a future research agenda.
The paper examines the effects of data and digital technology on the corporate reporting process by analysing
the various kinds of reports by organisations.
Design/methodology/approach – A two-decade assessment of studies was analysed to answer
research questions. A SLR explored the role of digital and smart technologies for corporate reporting

The aim of this essay is to investigate the integrated welfare and disclosure by proposing emerging issues in the contemporary scenario. Following a theoretical approach, the essay proposes a conceptual study introducing an updated literature analysis. In this way, the implications of the essay are directed to academic communities and policymakers.