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Prof. Francesco Sotti
University of Pavia

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Journal article
Published: 14 February 2021 in Sustainability
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Nowadays, the buzzwords for organizations to be prepared for the competitive environment’s challenges are sustainability, digitalization, resilience and agility. However, despite the fact that these concepts have come into common use at the level of both scholars and practitioners, the nature of the relation between sustainability and resilience has not yet been sufficiently clarified. Above all, there is still no evidence of what factors determine greater resilience to change in an organization that also wants to be more sustainable, especially in times of crisis and discontinuity. This research aims to explore from a theoretical point of view, through the construction of a conceptual model, how these dimensions interact to help the business to become strategically resilient by leveraging digitization and agility as enablers. A new view of resilience arises from the study, which goes beyond the well-known ability to absorb or adapt to adversity, to also include a strategic attribute that could help companies capture change-related opportunities to design new ways of doing business under stress. A key set of strategically agile processes, enabled by digitalization, creates strategic resilience that also includes a proactive, opportunity-focused attitude in the face of change. Strategic resilience to lead to organizational sustainability must be understood as a multi-domain concept quite similar to the holistic view of sustainability: environment, economy and society. Finally, the research offers a set of propositions and a theoretical framework that can be empirically validated.

ACS Style

Antonio Miceli; Birgit Hagen; Maria Riccardi; Francesco Sotti; Davide Settembre-Blundo. Thriving, Not Just Surviving in Changing Times: How Sustainability, Agility and Digitalization Intertwine with Organizational Resilience. Sustainability 2021, 13, 2052 .

AMA Style

Antonio Miceli, Birgit Hagen, Maria Riccardi, Francesco Sotti, Davide Settembre-Blundo. Thriving, Not Just Surviving in Changing Times: How Sustainability, Agility and Digitalization Intertwine with Organizational Resilience. Sustainability. 2021; 13 (4):2052.

Chicago/Turabian Style

Antonio Miceli; Birgit Hagen; Maria Riccardi; Francesco Sotti; Davide Settembre-Blundo. 2021. "Thriving, Not Just Surviving in Changing Times: How Sustainability, Agility and Digitalization Intertwine with Organizational Resilience." Sustainability 13, no. 4: 2052.

Journal article
Published: 01 January 2017 in Corporate Ownership and Control
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Based on a sample of European listed companies, the present study has investigated value relevance of consolidated financial statements prepared according to IASs/IFRSs and whether presence or absence of non-controlling interests is relevant to capital markets investors. Several previous studies deal with value relevance of consolidated annual reports, but none of them considered the influence of non-controlling interests on investor’s choices. To analyze if and how minority shareholders presence can affect investors’ choices, we have analyzed the value relevance of consolidated financial statements with minorities and, on the other side, annual reports from groups without non-controlling interests. To do it, we have used a valuation framework based on Ohlson theory and we have tested our hypothesis through an Ohlson derived price model. Findings provide evidence that consolidated financial statements prepared according to IASs/IFRSs are value-relevant. Moreover, contrary to expectations, financial information related to non-controlling interests is not so significant to investors’ choices.

ACS Style

Francesco Sotti. The role of non-controlling interests in the value relevance of consolidated financial statements. Corporate Ownership and Control 2017, 15, 435 -443.

AMA Style

Francesco Sotti. The role of non-controlling interests in the value relevance of consolidated financial statements. Corporate Ownership and Control. 2017; 15 (1-2):435-443.

Chicago/Turabian Style

Francesco Sotti. 2017. "The role of non-controlling interests in the value relevance of consolidated financial statements." Corporate Ownership and Control 15, no. 1-2: 435-443.

Journal article
Published: 01 January 2015 in Corporate Ownership and Control
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This paper aims at emphasizing some drawbacks arising from the alternatives consolidation approaches allowed by the IFRS 3 revised 2008. We develop our analysis working on simulated figures to demonstrate that subsidiaries with similar underlying economics might have a different impact on the calculation of the group equity and income. That is merely due to the accounting treatment chosen by the parent company. This fact does not respect the consistency among values within consolidated financial statements and causes lack of comparability among consolidated financial statements prepared by different reporting entities. Since nowadays there is not any Standard requiring disclosure suitable for the comprehension of this matter, we suggest which relevant disclosure should be provided to better understand the composition of the group results

ACS Style

Francesco Sotti; Luigi Rinaldi; Giovanna Gavana. Measurement options for non-controlling interests and their effects on consolidated financial statements consistency. Which should the disclosure be? Corporate Ownership and Control 2015, 12, 293 -302.

AMA Style

Francesco Sotti, Luigi Rinaldi, Giovanna Gavana. Measurement options for non-controlling interests and their effects on consolidated financial statements consistency. Which should the disclosure be? Corporate Ownership and Control. 2015; 12 (2):293-302.

Chicago/Turabian Style

Francesco Sotti; Luigi Rinaldi; Giovanna Gavana. 2015. "Measurement options for non-controlling interests and their effects on consolidated financial statements consistency. Which should the disclosure be?" Corporate Ownership and Control 12, no. 2: 293-302.

Original articles
Published: 04 September 2014 in Technology Analysis & Strategic Management
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This study investigates and measures the impact of intangibles on firm growth. We distinguish between internally and externally generated intangible assets and analyse the role played by firm size, measuring if it can alter the relationship between intangibles and performance. In doing so, we combine the resource-based view of the firm – as a cornerstone for this survey – with accounting principles. In particular, we focus on intangible ‘assets’ recorded in firms' books according to international accounting standards. The empirical analysis explores a proprietary database of 294 listed companies headquartered in Europe. Findings confirm that intangibles are crucial in fostering firm performance, show that this effect varies with firm size and that an additional boost is created by externally generated intangibles.

ACS Style

Stefano Denicolai; Enrico Cotta Ramusino; Francesco Sotti. The impact of intangibles on firm growth. Technology Analysis & Strategic Management 2014, 27, 219 -236.

AMA Style

Stefano Denicolai, Enrico Cotta Ramusino, Francesco Sotti. The impact of intangibles on firm growth. Technology Analysis & Strategic Management. 2014; 27 (2):219-236.

Chicago/Turabian Style

Stefano Denicolai; Enrico Cotta Ramusino; Francesco Sotti. 2014. "The impact of intangibles on firm growth." Technology Analysis & Strategic Management 27, no. 2: 219-236.