CIMINI Riccardo

Orari di ricevimento

PRIMO SEMESTRE Sede di Viterbo: su appuntamento Sede di Civitavecchia: mercoledì al termine delle lezioni SECONDO SEMESTRE Sede di Viterbo: martedì al termine delle lezioni Sede di Civitavecchia: su appuntamento

Curriculum

EDUCATION AND TRAINING Ph.D in Management and organization of the firm (European label) with a thesis titled “The selective misrepresentation of financial information due to impression and earnings management" discussed in the University of Rome “Tor Vergata” and prepared in the University of Seville (Spain) under the supervision of Prof. Cristina Abad Navarro Master in Innovation and Management of Public Administration in the University of Rome "Tor Vergata" First and Second Level Degree in Business and Management in the University of Rome “Tor Vergata” with full marks. EDITORIAL BOARD MEMBERSHIPS Member of the Editorial board of the Journal of Banking and Finance Management Member of the Editorial board of the Italian Accounting Review (RIREA) RESEARCH ACTIVITY - Cimini R. (in press). The effect of female presence on corporate boards of directors on the value relevance of accounting amounts. Empirical evidence from the European Union, Journal of International Financial Management and Accounting. - Cimini R., Mechelli A., Sforza V. (in press). Auditor Independence and Value Relevance in the European Banking Sector: Do Investor Protection Environment and Corporate Governance Matter?, Journal of Accounting, Auditing & Finance. - Mechelli A., Cimini R. (in press). The effect of corporate governance and investor protection environments on value relevance of new accounting standards: the case of IFRS 9 and IAS 39, Journal of Management & Governance. - Cimini R. (2021). Le nuove disposizioni di vigilanza per le società di natura finanziaria: considerazioni di ordine aziendale alla luce della letteratura di riferimento. Giappichelli Editore (Collana referata STREA), XII-234 - Cimini R. (2021). A systematic and bibliometric review on risk culture: a novel theoretical framework, Journal of Risk Finance. Vol. 22 No. 2, pp. 153-168 - Mechelli A., Sforza V., Cimini R. (2020). Is IFRS 9 better than IAS 39 for investors’ decisions? Evidence from the European context at the beginning of the transition year, Financial Reporting, 1. - Sforza V., Cimini R., Mechelli A., Vian T. (2020). A Review of the Literature on Corruption in Healthcare Organizations, International Journal of Business and Management; Vol. 15, No. 4, pp. 98-111. - Sforza V., Cimini R. (2020). The (Sub-Optimal) Use of Technological Innovation by Public Healthcare Organization Management: A Literature Review, International Journal of Business and Social Science, Vol. 11, No. 3, pp. 29-42. - Mechelli A., Sforza V., Cimini R. (2020). Dall’incurred-loss model all’expected-loss model: profili teorici ed analisi di impatto in sede di first-time adoption dell’IFRS 9, Rivista Italiana di Ragioneria e di Economia Aziendale, No. 1, pp. 133-150. - Cimini R. (2019). Il Sistema di Bilancio degli Enti Creditizi e Finanziari. Schemi, Principi Contabili e Obblighi Segnaletici (II edizione). CEDAM, pp. XIV – 388; Cimini R. (2016). Il sistema di bilancio degli enti finanziari e creditizi. Dagli schemi obbligatori al prospetto delle variazioni del patrimonio di vigilanza. CEDAM, pp. XIV-280. - Mechelli A., Cimini R. (2019). Corporate governance, legal systems and value relevance of fair value estimates. Empirical evidence from the EU banking sector, Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad, Vol. 48, No. 2, pp. 203-223. - Abad C., Mazzocchetti F., Cimini R. (2018). A representation of the business model concepts in the e-business, management and accounting fields, Rivista Italiana di Ragioneria e di Economia Aziendale, No. 5, 6, 7, 8, pp. 182-196. - Sforza V., Mechelli A., Cimini R. (2018). Towards the Modernisation of EU Public Sector Accounting Standards: Lessons from the Reconciliation between National and Governmental Accounting, in Azevedo G., Marques R., Santos Ferreira A., Modernization and Accountability in Public Sector Management, Igi Global, pp. 40-54. - Mechelli A., Sforza V., Stefanoni A., Cimini R. (2018). The value relevance of fair value hierarchy. Empirical evidence from the European Union, Financial Reporting, No. 2, pp. 7-35. - Mechelli A., Sforza V., Stefanoni A., Cimini R. (2018). The usefulness of regulatory capital for investors’ judgments in the Basel 3 framework, International Journal of Business and Management, Vol. 13, No. 6, pp. 72-83. - Mechelli A., Cimini R. (2017). Accounting conservatism and risk culture, in Carretta A., Fiordelisi F., Schwizer, P. (a cura di), Risk culture in banking. Palgrave Macmillan Studies in Banking and Financial Institutions, pp. 387-401. - Sforza V., Cimini R. (2017). Central government accounting harmonization in EU Member States: will EPSAS be enough?, Public Money and Management, Vol. 37, No. 4, pp. 301-308. - Sforza V., Cimini R. (2017). Running the obstacle race towards public accounting harmonization in EU-28: a temporal study, International Journal of Business and Management, Vol. 12, No. 3, pp. 49-61. - Mechelli A., Cimini R., Mazzocchetti F. (2017). The usefulness of the business model disclosure for investors’ judgements in financial entities. A European study, Spanish Accounting Review, Vol. 20, No. 1, pp. 1-12. - Mechelli A., Cimini R. (2017). Do (Audit Firm and Key Audit Partner) Rotations Affect Value Relevance? Empirical Evidence from the Italian Context, International Business Research, Vol. 10, No. 1, pp. 143-152. - Mechelli A., Cimini R., Mazzocchetti F. (2017). La value relevance dei valori di bilancio delle imprese in perdita. Profili teorici ed evidenze empiriche, in Borgonovi E., Aiello G., Fellegara A.M. (a cura di), Sviluppo, sostenibilità e competitività delle aziende. Il contributo degli economisti aziendali, il Mulino, Bologna. - Callao S., Cimini R., Jarne J.I. (2016). The value relevance of accounting figures in presence of earnings management. Are enforcement and ownership diffusion really enough?, Journal of Business economics and Management, Vol. 17, No. 6, pp. 1286-1299 . - Sforza V, Cimini R (2016). National and governmental accounting in EU member states. A temporal study, in Marchi L, Lombardi R, Anselmi L. Il governo aziendale tra tradizione e innovazione. Vol. IX, MILANO: FrancoAngeli, ISBN: 9788891736604. - Cimini R. (2016). I conti d’ordine (§ 2.3.1.1.2); I prospetti e le note al bilancio nei Principi contabili internazionali IAS/IFRS (§ 2.3.1.4); Sulla capacità informativa del conto economico a sezioni divise e contrapposte e in forma scalare. (Appendice al Capitolo 2); Il bilancio in forma abbreviata (Capitolo 3, coautore Prof. S. Sarcone); La valutazione dei crediti e dei debiti in moneta legale detta anche moneta di conto (Capitolo 7); La valutazione delle partite in moneta estera (Capitolo 8); I fondi per rischi e oneri (Capitolo 11); in Salvatore Sarcone (a cura di), La formazione del bilancio annuale: disciplina civilistica e principi contabili nei loro tratti più significativi. Cedam (Padova). - Cimini R. (2015). The selective misrepresentation of financial information due to earnings management. Theoretical background, models and empirical evidence from the European Union, GIAPPICHELLI, pp. XIV-210. - Sforza V., Cimini R. (2015). The relevance and the reliability of the IAS 39 financial instruments categories, Rivista Italiana di Ragioneria e di Economia Aziendale, No. 4, pp. 26-39. - Mechelli A., Cimini R., Mazzocchetti F. (2015). La value relevance dei valori di bilancio delle imprese in perdita. Profili teorici ed evidenze empiriche, Rivista Italiana di Ragioneria e di Economia Aziendale, No. 3, pp. 19-36. - Cimini R. (2015). Eurozone Network “Connectedness” After Fiscal Year 2008, Finance Research Letters, Vol. 14, pp. 160-166. - Mechelli A., Cimini R., Mazzocchetti F. (2015). Is regulatory capital more value relevant than book value of equity? A cross-country analysis, Applied Economics Letters, Vol. 22, No. 11, pp. 900-903. - Cimini R. (2015). How has the financial crisis affected earnings management? A European Study, Applied Economics, Vol. 47, N. 3, pp. 302-317. - Mechelli A., Cimini R. (2014). The value relevance of earnings and book value across the EU. A comparative analysis, Financial reporting, N. 2-3-4., pp. 83-113. - Mechelli A., Cimini R. (2014). Is Comprehensive Income value relevant and does location matter? A European study, Accounting in Europe, Vol. 11, N. 1, pp. 59-87. - Cimini R., Gaetano A., Pagani A. (2014). The relation between R&D accounting treatment and the risk of the firm: Evidence from the Italian market, Financial Reporting, N. 1, pp. 33-54. - Mechelli A., Cimini R. (2013). How has the IAS/IFRS adoption affected earnings management in EU? The effect of the absence/divergence of regulation and of legal enforcement, Corporate Ownership and Control, Vol. 11, No. 1, pp. 154-166. - Mechelli A., Cimini R. (2013). Does the business model affect the value relevance? Empirical Evidence from the EU. Cacucci Editore. Paper accettato e presentato al convegno del bicentenario di AIDEA (Lecce, settembre 2013). - Cimini R. (2013). Reporting comprehensive income issues: empirical evidence from France, Germany and Italy, Economia Aziendale Online, No. 1, pp. 1-17. - Mechelli A., Cimini R. (2013). Assessing value relevance of comprehensive income in European banks and other financial institutions, Financial reporting, No. 1, pp. 13-41. - Cimini R. (2013). “Profili evolutivi della disciplina sugli strumenti finanziari: IFRS 9” in AA.VV. “I principi contabili internazionali: caratteristiche, struttura, contenuto”, Giappichelli. - Mechelli A., Cimini R. (2012). L’effetto dell’introduzione dei principi IAS/IFRS sull'earnings management nei Paesi dell’Unione Europea, Rivista Italiana di Ragioneria e di Economia Aziendale, No. 11-12, pp. 582-595. - Gaetano A., Cimini R., Pagani A. (2012). La revisione dei principi contabili nazionali: prime considerazioni sul Progetto OIC, in Audit e professioni Contabili, Financial Reporting, No. 2, pp. 127-140. - Cimini R. (2012). La rappresentazione del comprehensive income in Italia: l'evidenza empirica nell'esercizio di prima applicazione dello IAS 1-revised, Rivista Italiana di Ragioneria e di Economia Aziendale, No. 1-2, pp. 95-107.