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Reporting strategies: what makes family firms beat around the bush? Family-related antecedents of annual report readability
No full textWe investigate the heterogeneity of reporting strategies across family firms by focusing on the readability of annual reports. Adopting the socioemotional wealth perspective, we introduce three family-related antecedents of annual report readability to accounting and family business literature: family power, the overlap between family and firm name, and generational stage. Our findings, based on the textual analysis of 288 annual reports of Italian listed family firms, reveal that annual report readability increases at higher levels of family power, decreases at later generational stages, and when the firm carries the family name
Strumento di valutazione delle performance per le unità di offerta socio-sanitarie assistenziali
No full textLa separazione tra ospedale e territorio quale sede privilegiata per farsi carico delle cronicità, di recente valorizzata da Regione Lombardia, ha reso ancora più cogente la necessita di valutarne le prestazioni. In questo contesto l'esigenza di monitorare le proprie performance risulta più difficile da soddisfare nelle strutture composte da molte variabili interconnesse. Il presente contributo mostra una possibile risposta per i Centri Diurni per persone disabili.Nowadays performance analysis and management is crucial for all organizations, especially for those in the healthcare at local level: a context constantly evolving and struggled to formalize, characterized by complexity, heterogeneity and fragmentation. Thus, being aware of own performances is fundamental and the implementation of useful tools to support decision-making processes is strictly required in order to improve offered services in healthcare. Taking into consideration the Day Care Centers for disabled people, performance analysis seems to be more difficult, due, first of all, to the condition of disability and to the management of the workforce
