Francesco De Luca (0000-0002-3501-9356)

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Biography

Francesco De Luca, Ph.D., is Full Professor of Accounting, at the University “G. d’Annunzio” of Chieti-Pescara. He is Director of the Master Program in Economics and Management and Professor of International Accounting and Financial Reporting within the same Master Program. He has been visiting scholar at the University of Alabama at Birmingham (USA), School of Business, in 2012, 2014 and 2017. He is fellow of AAA (American Accounting Association). He is also member of the Research Committee of the University University “G. d’Annunzio” of Chieti-Pescara. Since 2018, he is member of the board of directors of SIDREA (Società Italiana dei Docenti di Ragioneria e di Economia Aziendale). He has (co)authored articles about international accounting standards convergence, financial and non-financial reporting, venturing and start-up finance and financial distress analysis.

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Università degli Studi Gabriele d'Annunzio Chieti e Pescara: Pescara, Abruzzo, IT

2004-01-01 to present (Dipartimento di Economia Aziendale)

Employment

Francesco De Luca

https://orcid.org/0000-0002-3501-9356

Personal information

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Biography

Activities

Employment (1)

Università degli Studi Gabriele d'Annunzio Chieti e Pescara: Pescara, Abruzzo, IT

Education and qualifications (1)

Università degli Studi Gabriele d'Annunzio Chieti e Pescara: Pescara, Abruzzo, IT

Professional activities (1)

American Accounting Association: FL, FL, US

Works (44)

Exploring the hybrid organizations debate in the business studies

Financial distress prediction in private firms: developing a model for troubled debt restructuring

How does non-interest income affect bank credit risk? Evidence before and during the COVID-19 pandemic

How Does Non-Financial Disclosure Affect Firm Value and Innovation?

Stakeholder engagement and SDGs: the role of social media in the European context

Comparability as a Driver of Financial Reporting Quality

Conclusion

Criticalities Along the Path to Global Comparability of Financial Reporting

Cross-Country Empirical Analysis on IFRS-Based Financial Reports

Global Comparability of Financial Reporting Under IFRS

The Evolution of Hybrid Organisations’ Research: A Bibliometric Analysis

The Role of Auditing in Global Comparability of Financial Reporting

Improving the global comparability of IFRS-based financial reporting through global enforcement: a proposed organizational dynamic

Corporate board and firm performance: A data envelopment analysis (DEA) of Italian listed companies

Do investors value companies' mandatory nonfinancial risk disclosure? An empirical analysis of the Italian context after the EU Directive

Continuous auditing and data mining for strategic risk control and anticorruption: Creating “fair” value in the digital age

Mandatory and Discretional Non-financial Disclosure after the European Directive 2014/95/EU

The “Walk” towards the UN Sustainable Development Goals: Does Mandated “Talk” through NonFinancial Disclosure Affect Companies’ Financial Performance?

Does Structural Capital affect SDGs Risk-related Disclosure Quality? An empirical investigation of Italian large listed companies

A Statistical Tool as a Decision Support in Enterprise Financial Crisis

Editorial: The intertwined play of governance, regulation, financial information and disclosure – Suggestions for further research

Effective Land-Use and Public Regional Planning in the Mining Industry: The Case of Abruzzo

Resources and Capabilities for Academic Spin-Offs’ Development. An Empirical Analysis of the Italian Context

The impact of the financial crisis on earnings management: Empirical evidence from Italian and Spanish listed companies

The informativeness assessment of risk and risk management disclosure in corporate reporting: An empirical analysis of Italian large listed firms

The role of structural capital in risk-related disclosure quality: An empirical analysis

What Start-Up Firms Are More Likely to Obtain Public Funding Support? A Systematic Analysis of the Funding Program Promoted by the Abruzzo Region in Italy

Informativeness Assessment of Risk and Risk-Management Disclosure in Corporate Reporting: An Empirical Analysis of Italian Large Listed Firms

Legitimacy theory may explain the failure of global adoption of IFRS: the case of Europe and the U.S.

Financial distress pre-warning indicators: A case study on italian listed companies

I principi e i modelli de l'Economia Aziendale

Earnings Manipulation in the Agribusiness Industry: Evidence From US and EU Listed Companies

Fostering Innovative Start-Ups, The case of Start-Up Start-Hope project

Predicting financial distress: evidence from Italian troubled debt restructuring agreements

The Impact of the Financial Crisis on Earnings Management: Empirical Evidence from the Top 5,000 Non-Listed Stock Italian Companies

Il percorso di convergenza tra IAS/IFRS e US GAAP: Il ruolo degli attori e del contesto di riferimento

Assessing the Probability to File for Troubled Debt Restructuring through Accounting Ratios Analysis: the Italian case

Ragioneria ed Economia Aziendale nella teorica amaduzziana e nelle correlate direttrici di sviluppo

Why Convergence between the FASB and IASB May Be Impossible

Lobbying and a Single Set of Accounting Standards Worldwide: the Stock Options Accounting Case

Il bilancio d'esercizio: principi, procedure, valutazioni

Il subsistema organizzativo nell’individuazione degli elementi che concorrono a definirlo

La Corporate Governance

Il contributo dell'intelligenza emotiva all'evoluzione dei principi dell'economia aziendale

Peer review (5 reviews for 3 publications/grants)