Parole chiave:
accounting research, disclosure, earnings management and M&A
Eleonora Monaco’s research examines how financial reporting and disclosure practices shape information environments and influence capital market outcomes, especially in contexts of heightened uncertainty such as crisis-driven policy interventions, mergers and acquisitions, and emerging digital financial technologies. Her work explores how firms communicate with investors when information asymmetry is high. Her current research focuses on how governance mechanisms—particularly board structures and managerial incentives - affect corporate behavior and disclosure. In this stream of work, she investigates how board composition and monitoring intensity influence reporting choices, the credibility of disclosures, and the extent to which managers engage in transparent or strategic communication. She also examines how incentive structures shape managerial decision-making, especially when firms face external pressures or operate under heightened uncertainty. Together, these research areas shed light on how information and governance interact to reduce opacity, mitigate opportunistic behavior, and support more efficient market reactions to corporate events.
