Anna Maria Moisello is Associate Professor of Accounting in the Department of Economics and Management at the University of Pavia (Italy) where she is teaching business administration and managerial accounting. Her research focus is on family firms, corporate governance, ESG disclosure, management control systems, cost accounting, and performance measurements. Her research has been published in various scholarly peer-reviewed international journals. She is also the co-author of Capital Structures, Earning Management, and Risk of Financial Distress (Springer 2019).Pietro Gottardo is Associate Professor of Corporate Finance in the Department of Economics and Management at the University of Pavia (Italy). His primary research interests include family business, corporate governance, capital structures, ESG and CSR disclosures, earnings management, equity market microstructure, and risk management in both financial and non-financial firms. His research has been published in various scholarly peer-reviewed international journals. He is also the co-author of Capital Structures, Earning Management, and Risk of Financial Distress (Springer 2019).