GAVANA GIOVANNA

ACADEMIC POSITION
01-03-2005-present: Associate Professor in Accounting (Economia Aziendale 13/B1), Department of Economics, University of Insubria
22-12-1994/28-02-2005: Assistant Professor in Accounting, II Faculty of Economics, University of Pavia (Faculty of Economics, University of Insubria, from 14 July 1998)

EDUCATION AND TRAINING
04-07-1992: Qualified as a chartered accountant
27-06-1992: Master in Business Administration, Consorzio Pavese per gli Studi Post-Universitari, University of Pavia, grade 110/110 cum laude
05-11-1990: Graduated in Economics and Commerce (4 years program), University of Pavia, grade 110/110 cum laude

ACADEMIC INSTITUTIONAL AND ORGANIZATIONAL POSITIONS
2025 - present: Member of the “University Committee for Student Orientation and Placement” of the University of Insubria
2024 - present: Chair of the “Joint Faculty-Student Commission” of the Department of Economics of the University of Insubria
2022 - 2025: Chair of the "“Student Discipline Committee” of the University of Insubria
2022 – present: Member of the “Orientation Committee” of the Department of Economics of the University of Insubria
2019 – 2022: Member of the “Third mission Committee” of the Department of Economics of the University of Insubria
2018- present: In charge of “school -work alternation project” at the Department of Economics of the University of Insubria
2017- present: Chair of the “Curricular Internship Committee” of the Department of Economics of the University of Insubria
2013-2016: Member of the “Evaluation Committee” of the University of Insubria
2011-2013: Member of the “Orientation Committee” of the University of Insubria and Chair of the “Orientation Committee” of the Department of Economics of the University of Insubria
2010-2013: Responsible for CLEM (Bachelor degree program in Economics and Management), Department of Economics, University of Insubria
2006-2012: Responsible for the Bachelor degree program in Business Administration, Faculty of Economics, University of Insubria
01-12-2007- present: Member of the Scientific Committee of the CrESIT (Research Centre for Innovation and Life Sciences Management) of the University of Insubria
01-02-2005 – present: Member of the Scientific Committee of the CreaRes (Research Center in Business Ethics and Social Responsibility) of the University of Insubria

RESEARCH PROJECT
2009-2010: Responsible for a two-year research grant co-financed by SAIPEM S.p.A. (ENI group). Research project on “Social disclosure and financial information”
2007-2008: Responsible for a two-year research grant co-financed by SAIPEM S.p.A. (ENI group). Research project on “Consolidated financial statements: first adoption of IAS/IFRS and best practices”

RESEARCH SEMINARS
15-11-2019: Research seminar: “Study on the relationship between earnings management and CSR dis¬closure in family firms”, doctoral program in management (Business Research Unit-ISCTE, Lisbona)

PUBLICATIONS
Refereed papers
 Gavana G., Gottardo P. & Moisello A.M. (2025), Cross-cultural boards and ESG disclosure. Economia Aziendale Online, 16(4) – Special Issue, 1115-1137.
 Moisello A.M., Gottardo, P. & Gavana G. (2026), Board Cultural Diversity and ESG Disclosure: Unveiling the Mediating Power of CSR Committees in Family Firms. Corporate Social Responsibility and Environmental Management, 33, 717-720.
 Gavana, G., Grechi, D. & Moisello A.M. (2025), Earnings Management in Family Business Research: Yesterday, Today and Tomorrow, Journal of Financial Reporting and Accounting, ahead of print. https://doi.org/10.1108/JFRA-09-2024-0587
 Gavana, G., Gottardo, P. & Moisello A.M. (2025). The impact of board gender diversity on ESG disclosure. A contingency perspective, Meditari Accountancy Research, 33(7), 1-29.
 Moisello A.M., Gottardo, P. & Gavana, G. (2024). Does nomination committee independence affect corporate environmental performance? Evidence from the European Union, Cleaner Environmental System, 12, 100170
 Gavana, G., Gottardo, P. & Moisello A.M. (2024). The effect of board diversity and tenure on environmental performance. Evidence from family and non-family firms. Journal of Family Business Management, 14(3), 534-561.
 Gavana, G., Gottardo, P. & Moisello A.M. (2023). Board diversity and corporate social performance in family firms. The moderating effect of the institutional and business environment. Corporate Social Responsibility and Environmental Management, 30(5), 2194-2218.
 Gavana, G., Gottardo, P. & Moisello, A. M. (2024). Related party transactions and earnings management in family firms: the moderating role of board characteristics. Journal of Family Business Management, 14(1), 171-198.
 Gavana, G., Gottardo, P. & Moisello, A. M. (2022). Related Party Transactions and Earnings Management: The Moderating Effect of ESG Performance. Empirical Evidence from Italy. Sustainability, 14(10), 5823.
 Gavana, G., Gottardo, P. & Moisello, A. M. (2021). Family control and influence on JV investment–the moderating effect of JV type and IC components. Journal of Intellectual Capital. 22(7), 68-91.
 Gavana, G., Gottardo, P., & Moisello, A. M. (2020). Did the switch to IFRS 11 for joint ventures affect the value relevance of corporate consolidated financial statements? Evidence from France and Italy. Journal of International Accounting, Auditing and Taxation, 38, 100300.
 Gavana, G., Gottardo, P. & Moisello, A. M. (2019). What Form of Visibility Affects Earnings Management? Evidence from Italian Family and Non-Family Firms. Administrative Sciences, 9(1), 20
 Gavana, G., Gottardo, P. & Moisello, A. M. (2018). Do Customers Value CSR Disclosure? Evidence from Italian Family and Non-Family Firms. Sustainability, 10(5), 1642 .
 Gavana, G., Gottardo, P. & Moisello, A. M. (2017). Earnings Management and CSR Disclosure. Family vs. Non-Family Firms. Sustainability, 9(12), 2327.
 Gavana, G., Gottardo, P. & Moisello, A. M. (2017), The effect of equity and bond issues on sustainability disclosure. Family vs non-family Italian firms. Social Responsibility Journal, 13, 126-142.
 Gavana, G., Gottardo, P. & Moisello, A. M. (2017), Sustainability reporting in family firms: A panel data analysis. Sustainability, 9(1), 38.
 Gavana, G., Gottardo, P. & Moisello, A. M. (2016), Controlling Owner Nature, Visibility and Sustainability Disclosure. European Journal of Economics, Finance and Administrative Studies, 88, 73-84.
 Gavana, G., Rinaldi, L. & Sotti, F. (2015). Measurement Options for Non-Controlling Interests and Their Effects on Consolidated Financial Statements Consistency. Which Should the Disclosure Be? Corporate Ownership & Control, 12(2), 293-302.
 Gavana, G., Guggiola, G. & Marenzi, A. (2015). Aligning Taxation and International Financial Reporting Standards: Evidence from Italian Listed Companies. Politica Economica, XXXI(1), 77-96.
 Gavana, G. & Rinaldi, L. (2014), IFRS 11: quali complessità nascondono le regole per la transizione? Rivista dei Dottori Commercialisti, 4, 689-709.
 Gavana, G., Guggiola, G. & Marenzi, A. (2013). Evolving Connections between Tax and Financial Reporting in Italy. Accounting in Europe, 10(1), 43-70.
Papers
 Gavana, G., Osculati, F., & Zatti, A. (2007). Il capitalismo municipale e le esternalizzazioni fredde. Amministrare, 37(1-2), 7-58.
 Gavana, G., Majocchi, A., & Marenzi, A. (2001). Gli effetti della riforma fiscale sui bilanci delle imprese manifatturiere. Economia pubblica, 2, 65-96.
 Gavana G. (1999), Sui limiti del bilancio di esercizio quale modello atto ad offrire la rappresentazione veritiera e corretta della situazione finanziaria dell'impresa. Rivista Italiana di Ragioneria ed Economia Aziendale (RIREA), 3-4, 188-199.
 Gavana, G. & Pellati, G. (1998), La normalizzazione dei redditi attesi nella piccola impresa, Contabilità, Finanza e Controllo, 8-9, 796-817.
 Gavana, G. (1993), Aspetti contabili della scissione di società, Contabilità Finanza e Controllo, 484-489.

Research Books
 Amelio, S., Gavana, G. & Gazzola, P. (2014), IAS/IFRS: gli schemi di bilancio. Stato Patrimoniale e Conto Economico secondo i principi contabili internazionali, CEDAM: Padova
 Gavana, G. (2002), Le partecipazioni nel bilancio di esercizio, Giuffrè Editore: Milano
Teaching Books
 Gavana, G. (edited by) (1994), Introduzione al bilancio consolidato, ISDAF: Pavia
 Gavana, G. (1991), La rilevazione sistematica e i modelli quantitativi di sintesi, ISDAF: Pavia
Research Book Chapters
 Gavana, G. (2011), “La natura e il trattamento contabile delle differenze di consolidamento”, in Rinaldi, L. (edited by), Il bilancio consolidato, Gruppo 24 Ore: Milano, chapter 5.
 Gavana, G. (2009), “Il consolidamento delle partecipazioni di controllo e di controllo congiunto”, in Rinaldi, L. (edited by), L’applicazione degli Ias/Ifrs. La trasparenza dell’informativa trasmessa dai bilanci consolidati delle società quotate, Gruppo 24 Ore: Milano, chapter 4
 Gavana, G. & Schena, C. (2007), “Accountability e stakeholder engagement nell’impresa sociale”, in Cesarini, F., & Locatelli, R. (edited by), Le imprese sociali. Modelli di governance e problemi gestionali, Franco Angeli: Milano, 302-346.
 Gavana, G. (2007), “Quale futuro si prospetta al bilancio consolidato? Le recenti proposte di modifica ai principi contabili internazionali“, in Mella, P. & Velo, D. (edited by), Creazione di valore, corporate governance e informativa societaria, Giuffrè: Milano, 587-616.
 Moisello A. & Gavana G. (2006), “La situazione economico finanziaria delle imprese cuneesi indagata attraverso l'analisi del bilancio d'esercizio”, in Velo, D. (edited by), Terzo rapporto su economia e finanza delle imprese manifatturiere cuneesi, BRE, Pavia, 11-86.
 Moisello A. & Gavana G. (2005), “La situazione economico finanziaria delle imprese pavesi indagata attraverso l'analisi del bilancio d'esercizio”, in Velo., D. (edited by), Terzo rapporto su economia e finanza delle imprese manifatturiere pavesi, BRE, Brescia, 13-94.
 Gavana, G. & Maccarini, M.E. (2001), “La situazione economico finanziaria delle imprese cuneesi indagata attraverso l'analisi del bilancio d'esercizio”, in Velo, D. (edited by), Primo rapporto su economia e finanza delle imprese manifatturiere cuneesi, BRE, Brescia, 39-109.
 Gavana, G. & Maccarini, M.E. (2001), “La situazione economico finanziaria delle imprese pavesi indagata attraverso l'analisi del bilancio d'esercizio”, in Velo, D. (edited by) Primo rapporto su economia e finanza delle imprese manifatturiere pavesi, BRE, Brescia, 33-103.
Proceedings
 Gavana, G., Gottardo, P., & Moisello, A. M. (2017), CSR disclosure and Earnings Management. Evidence from Italy. Strategica-International Academic Conference - Shift! Major challenges of today’s economy, Bucharest, Romania, 659-670.
 Gavana, G., Gottardo, P., & Moisello, A. M. (2016), What kind of visibility affects a firm's sustainability disclosure? Strategica-International Academic Conference. Opportunities and risks in the contemporary business environment, Bucharest, Romania, 976-985.

CONFERENCING ACTIVITIES
- The 18th Annual EUROMED Research Business Institute Conference, Exploring New Horizons in Business and Management, September 10-12, 2025, Porto, Portugal, Paper title “Board cultural diversity as a moderator of corporate governance attributes and ESG disclosure: Evidence from EU firms” (authors: Giovanna Gavana, Pietro Gottardo and Anna Maria Moisello), in-person presentation
- CIBES 2025 – Current Issues in Business and Economics Studies - 5° edition, June 19-21, 2025, Prague, Czech Republic, Paper title “Board cultural diversity, CSR committee, and social disclosure in family firms” (authors: Giovanna Gavana, Pietro Gottardo and Anna M. Moisello)
- Business & Entrepreneurial Economics – BEE 2025, 10° edition, May 28-31, 2025, Dubrovnik, Republic of Croatia, Paper title “Board gender diversity and ESG disclosure: the moderating effect of national cultural dimensions” (authors: Giovanna Gavana, Pietro Gottardo and Anna M. Moisello)
- Business & Entrepreneurial Economics – BEE 2024, 9° edition, May 23-25, 2024, Opatija, Republic of Croatia, Paper title “Board attributes and ESG disclosure. The moderating effect of board cultural diversity” (authors: Giovanna Gavana, Pietro Gottardo and Anna M. Moisello)
- The 16th Annual EUROMED Academy of Business (EMAB) Conference, Business Transformation in Uncertain Global Environments, September 27-29, 2023, Vilnius, Lithuania. Paper title “The effect of nomination committee and board of director independence on corporate environmental performance: Evidence from a European setting” (authors: Giovanna Gavana, Pietro Gottardo and Anna Maria Moisello), in-person presentation
- IX International Scientific Conference Determinants of Regional Development, Pila, Poland, 27-28 October 2022. Paper title “Earnings manipulations and related party transactions. Empirical evidence from Italian family firms” (authors: Giovanna Gavana, Pietro Gottardo and Anna Maria Moisello)
- VIII International Scientific Conference on Determinants of Regional Development, Pila (Poland), 21-22 October 2021. Paper title “Joint ventures in family and non-family firms” (authors: Giovanna Gavana, Pietro Gottardo and Anna Maria Moisello)
- The 13th Annual EUROMED Academy of Business (EMAB) Conference, Theory and Practice Across Industries and Markets, September 09-10, 2020 (virtual), Paper title “JVs investment in family e non-family firms” (authors: Giovanna Gavana, Pietro Gottardo and Anna Maria Moisello), in person presentation
- Business & Entrepreneurial Economics – BEE 2020, 5° edition (virtual), May 20-23, 2020. Paper title “How ownership and board characteristics affect investment size in Joint Ventures?” (authors: Giovanna Gavana, Pietro Gottardo and Anna M. Moisello)
- Business & Entrepreneurial Economics – BEE 2019, 4° edition, May 15-18, 2019, Dubrovnik, Republic of Croatia. Paper title “Value-relevance Implications of the Abandonment of Proportionate Consolidation: The Case of IFRS 11” (authors: Giovanna Gavana, Pietro Gottardo and Anna M. Moisello), in person presentation
- The 11th Annual EUROMED Academy of Business (EMAB) Conference, Research Advancements in National and Global Business Theory and Practice, September 12-14, 2018, Valletta, Malta. Paper title “Does the switch to IFRS 11 benefit the value relevance of co-venturers’ consolidated financial statements?” (authors: Giovanna Gavana, Pietro Gottardo and Anna M. Moisello), in person presentation
- Business & Entrepreneurial Economics – BEE 2018, 3° edition, May 30-June 02, 2018, Šibenik, Republic of Croatia. Paper title: “Earnings Quality & Emissions. Family vs Non-Family Firms” (author: Giovanna Gavana, Pietro Gottardo and Anna M. Moisello)
- 10th International NCMConferences, New Challenges in Business and Management, 23 March 2018, Dubai, UAE. Paper title “Does ownership type affect CSR disclosure?” (authors: Giovanna Gavana, Pietro Gottardo and Anna M. Moisello), virtual presentation
- Strategica International Conference, 5° edition, September 28-30, 2017, National University of Political Studies and Public Administration, Bucharest, Romania. Paper title “CSR disclosure and earnings management. Evidence from Italy” (authors: Giovanna Gavana, Pietro Gottardo and Anna M. Moisello), in person presentation
- Strategica International Conference, 4° edition, October 20-21, 2016, National University of Political Studies and Public Administration, Bucharest, Romania. Paper title “What kind of visibility affects a firm's sustainability disclosure” (authors Giovanna Gavana, Pietro Gottardo and Anna M. Moisello)
- 12th IAAER World congress of Accounting Educators and Researchers Abstracts, November 13-15, 2014, University of Florence, Florence, Italy. Paper title “Aligning taxation and International Financial Reporting Standards: Evidence from Italian Listed Companies” (authors Giovanna Gavana, Anna Marenzi, Gabriele Guggiola)
- Financial Reporting Fifth workshop, June 12-13, 2014, University of Verona, Verona, Italy. Paper title “Do the IFRS 3 choices for non-controlling interests bias the consistency within consolidated financial statements? And how much does disclosure matter?” (authors Giovanna Gavana, Luigi Rinaldi, Francesco Sotti)
- IAAER International Conference “Accounting Renaissance”, November 3-5, 2011, Ca’ Foscari University, Venice, Italy. Paper title “Evolving connections between Tax and Financial Reporting in Italy” (authors Giovanna Gavana, Anna Marenzi, Gabriele Guggiola)
- “Forum IAS/IFRS” organized by Il SOLE 24 ORE, February 14, 2008, Milan, Italy. “Bilanci consolidati: prima applicazione degli IAS/IFRS e best practice”, in person presentation
- Conference “Imprese sociali: modelli di governance e problemi gestionali”, organized by CreaRes (University of Insubria) and Centro di Ricerca sulla Cooperazione (Università Cattolica del Sacro Cuore di Milano), November 28, 2007, Varese, Italy. Paper title “La trasparenza informativa nel D. Lgs 155/2006”, in person presentation
- Conference “Il bilancio sociale” organized by ITAL-UIL Nazionale, June 7, 2007, Rome, Italy. “Il bilancio sociale”, in person presentation
- Conference “Bilanci consolidati: prima applicazione degli IAS/IFRS and best practice” organized by Il SOLE 24 ORE, February 8, 2007, Milan, Italy, in person presentation
- XVIII Società Italiana di Economia Pubblica (SIEP) Conference “Servizi pubblici. Nuove tendenze nella regolamentazione, nella produzione e nel finanziamento”, September 14-15, 2006, University of Pavia, Pavia, Italy. Paper title “Capitalismo municipale e le esternalizzazioni fredde”, in person presentation
- Conference “Creazione di valore, corporate governance e informativa esterna” organized by the Faculty of Economics of the University of Pavia, July 1, 2005, Pavia, Italy. Paper title “La creazione di valore nell’evoluzione del Business Combination Project dello IASB”, in person presentation

REFEREE ACTIVITY
Journals
2019-present: “Business Ethics: A European Review" ISSN: 1467-8608
2019-present:: “Sustainability Accounting, Management and Policy Journal” ISSN: 2040-8021
2019-present: “Accounting Forum” ISSN: 0155-9982
2018-present: Accounting, Economics, and Law: A Convivium” ISSN: 2152-2820
2017-present: “Social Responsibility Journal” ISSN: 1747-1117
2012-present: Economia Aziendale online ISSN: 2038-5498
EDITORIAL ACTIVITY
2019 – 2020: Topic editor for “Administrative sciences” ISSN (electronic): 2076-3387

TEACHING ACTIVITY
2025-present: "Rendicontazione e comunicazione al mercato" - Master course, 40 hrs frontal lectures, 6 ECTS (Department of Economics, University of Insubria)
2022-present: "Contabilità e bilancio”– Bachelor course, 75 hrs frontal lectures, 10 ECTS (Department of Economics, University of Insubria)
2020-2021: “Principi Contabili Nazionali” – Master course, 22 hrs, frontal lectures, 3 ECTS (Department of Economics and Management, University of Pavia)
2010-present: “Bilancio consolidato e principi contabili internazionali”– Master course, 40 hrs frontal lectures, 6 ECTS (Department of Economics, University of Insubria)
2010-2021: “Contabilità e bilancio”– Bachelor course, 80 hrs frontal lectures, 12 ECTS (Department of Economics, University of Insubria)
2011-2014: “Bilanci bancari” – Master course, 20 hrs frontal lectures, 3 ECTS (Department of Economics, University of Insubria)
2006-2010: “Istituzioni di Ragioneria” – Bachelor course, 36 hrs frontal lectures, 5 ECTS (Faculty of Economics, University of Insubria)
2005-2006: “Ragioneria A” – Bachelor course, 36 hrs frontal lectures, 5 ECTS (Faculty of Economics, University of Insubria)
2004-2006: “Revision contabile” – Master course, 36 hrs frontal lectures, 5 ECTS (Faculty of Economics, University of Insubria)
2001-2006: “Ragioneria generale e applicata – Istituzioni”, Bachelor course, 36 hrs frontal lectures, (Faculty of Economics, University of Pavia)
2001-2004: “Ragioneria B”, Bachelor course, 36 hrs frontal lectures (Faculty of Economics, University of Insubria)
2001-2004: “Ragioneria A”, Bachelor course, 36 hrs frontal lectures (Faculty of Economics, University of Insubria)
2001-2003: “Financial Accounting for nonprofit organizations” - postgraduated course within the Master in “Non-Profit Organizations’ management” University of Pavia
2000-2001: “Ragioneria generale e applicata”, Bachelor course, 72 hrs frontal lectures (Faculty of Economics, University of Insubria)
1991-1999: Cycle of seminars in “Financial accounting and financial statements”, within the Bachelor course of “Ragioneria generale e applicata 1” (Faculty of Economics, University of Pavia)
MEMBERSHIPS
2020-present: EuroMed Academy of Business (EMAB) Fellow
2019-present: Member of the Associazione Italiana di Economia Aziendale - AIDEA
2008-present: Member of the Società Italiana dei Docenti di Ragioneria e di Economia Aziendale - SIDREA