Fabiana Roberto

@unina.it

Research Fellow in Accounting, Department of Economics, Management, Institutions
University of Naples "Federico II"

Fabiana Roberto


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https://researchid.co/fabianar92

EDUCATION

PhD in Management
Master’s Degree in Business Administration with 110/110 summa cum laude
Bachelor’s Degree in Business Administration with 110/110 summa cum laude

RESEARCH INTERESTS

sustainability accounting, sustainability and financial reporting, circular business models, earnings management, intellectual capital, business valuation, firm’s bankruptcy prediction, board gender diversity and smart technologies.
329

Scholar Citations

11

Scholar h-index

11

Scholar i10-index

RECENT SCHOLAR PUBLICATIONS

  • SDG web-reporting in universities: a cross-country study of Italy and Portugal
    F Roberto, R Maglio, S Monteiro, V Ribeiro, C Molho
    Studies in Higher Education 51 (4), 972-995 , 2026
    2026
    Citations: 4
  • Women on board and climate change: An illustration through greenhouse gas emissions
    AA Gull, T Ahsan, S Boubaker, F Roberto
    International Journal of Finance & Economics 31 (1), 1302-1332 , 2026
    2026
    Citations: 11
  • The development of New Public Financial Management scholarship: from global warning to emerging warnings
    F Roberto, G Grossi, J Guthrie, G Mattei
    Journal of Public Budgeting, Accounting & Financial Management 37 (6), 49-76 , 2025
    2025
    Citations: 12
  • L’impatto della Blockchain sul processo di valutazione d’azienda
    F Agliata, F Roberto, A Galdiero
    STUDI DI VALUTAZIONE D'AZIENDA , 2025
    2025
  • Assessing the direct and moderating effect of COVID-19 on the performance of the banking sector in the MENA region
    H EL-Chaarani, Y Skaf, F Roberto, A Hamdan, RO Binsaddig
    FIIB Business Review 14 (4), 507-520 , 2025
    2025
    Citations: 38
  • Il reporting di sostenibilità nel settore pubblico. Pratiche e prospettive delle società partecipate dallo Stato.
    F Roberto
    Giappichelli , 2025
    2025
    Citations: 6
  • Emergency budgeting for resilience during the war. The case of Ukraine
    Y Markuts, F Roberto
    Public Money & Management 45 (3), 195-205 , 2025
    2025
    Citations: 15
  • Perceptions and challenges of blockchain adoption in tourism industry: a study on trust, privacy and security
    MP Rodríguez Bolívar, F Sepe, L Nanu, F Roberto
    Journal of Hospitality and Tourism Technology 16 (3), 429-449 , 2025
    2025
    Citations: 35
  • Environmental disclosure and firm performance: current state and future avenues
    RM Galeotti, D Cicchini, F Roberto
    International Journal of Applied Decision Sciences 18 (2), 137-167 , 2025
    2025
  • Stakeholder engagement disclosures in sustainability reports: Evidence from Italian food companies
    RM Galeotti, MA Camilleri, F Roberto, F Sepe
    Business Ethics, the Environment & Responsibility 34 (1), 260-279 , 2025
    2025
    Citations: 30
  • Exploring sustainability reporting in Italian listed SMEs
    F Roberto, S Principale, LA Carello, P Conte
    Piccola Impresa/Small Business , 2024
    2024
    Citations: 8
  • L’attestazione del revisore sulla rendicontazione di sostenibilità: prime riflessioni
    R Maglio, F Roberto
    ECONOMIA-RICERCHE-OPEN ACCESS 2, 1085-1093 , 2024
    2024
  • Configurazioni di valore, Approcci e metodi di valutazione
    F Agliata, A Rey, F Roberto, D Tuccillo
    STUDI DI VALUTAZIONE D'AZIENDA, 87-101 , 2024
    2024
  • New trends in sustainability reporting. Evidence from IFRS S1
    MR Filocamo, R Maglio, A Rey, F Roberto
    XL Convegno Nazionale AIDEA 2023 , 2023
    2023
    Citations: 2
  • Assessing the Direct and Moderating Effect of COVID-19 on the Performance of the Banking Sector in the MENA Region
    EL Hani, Y Skaf, F Roberto, A Hamdan, RO Binsaddig
    International Business 1, 14 , 2023
    2023
  • Cryptocurrencies and future research
    A Rey, F Roberto
    CORPORATE OWNERSHIP & CONTROL 19 (2), 4-5 , 2022
    2022
  • Il venture capital method
    R Maglio, A Rey, F Roberto
    STUDI DI VALUTAZIONE D'AZIENDA , 2022
    2022
    Citations: 1
  • Criticalities and Trends in the Evaluation Methods of Public Administrations
    F Agliata, D Tuccillo, A Rey, F Roberto
    40th Eurasia Business and Economics Society (EBES) Conference 40, 73-73 , 2022
    2022
  • Big data and sustainability reports: The current approach to non-accounting data management
    M Galeotti, R Lombardi, P Paoloni, F Roberto
    Management Control: special issue 2, 2022, 95-116 , 2022
    2022
    Citations: 14
  • Universities’ social responsibility through the lens of strategic planning: a content analysis
    MT Nardo, GC Codreanu, F Roberto
    Administrative Sciences 11 (4), 139 , 2021
    2021
    Citations: 33

MOST CITED SCHOLAR PUBLICATIONS

  • The academic “glass-ceiling”: investigating the increase of female academicians in Italy
    F Roberto, A Rey, R Maglio, F Agliata
    International Journal of Organizational Analysis 28 (5), 1031-1054 , 2020
    2020
    Citations: 55
  • Assessing the direct and moderating effect of COVID-19 on the performance of the banking sector in the MENA region
    H EL-Chaarani, Y Skaf, F Roberto, A Hamdan, RO Binsaddig
    FIIB Business Review 14 (4), 507-520 , 2025
    2025
    Citations: 38
  • Perceptions and challenges of blockchain adoption in tourism industry: a study on trust, privacy and security
    MP Rodríguez Bolívar, F Sepe, L Nanu, F Roberto
    Journal of Hospitality and Tourism Technology 16 (3), 429-449 , 2025
    2025
    Citations: 35
  • Universities’ social responsibility through the lens of strategic planning: a content analysis
    MT Nardo, GC Codreanu, F Roberto
    Administrative Sciences 11 (4), 139 , 2021
    2021
    Citations: 33
  • Stakeholder engagement disclosures in sustainability reports: Evidence from Italian food companies
    RM Galeotti, MA Camilleri, F Roberto, F Sepe
    Business Ethics, the Environment & Responsibility 34 (1), 260-279 , 2025
    2025
    Citations: 30
  • Accountability and sustainability reporting in the public sector. Evidence from Italian municipalities
    F Roberto, R Maglio, A Rey
    CSR and Sustainability in the Public Sector, 19-34 , 2020
    2020
    Citations: 20
  • Earnings management and debt maturity: Evidence from Italy
    A Rey, D Tuccillo, F Roberto
    Corporate Ownership and Control 17 (3), 179-186 , 2020
    2020
    Citations: 17
  • Emergency budgeting for resilience during the war. The case of Ukraine
    Y Markuts, F Roberto
    Public Money & Management 45 (3), 195-205 , 2025
    2025
    Citations: 15
  • Big data and sustainability reports: The current approach to non-accounting data management
    M Galeotti, R Lombardi, P Paoloni, F Roberto
    Management Control: special issue 2, 2022, 95-116 , 2022
    2022
    Citations: 14
  • The development of New Public Financial Management scholarship: from global warning to emerging warnings
    F Roberto, G Grossi, J Guthrie, G Mattei
    Journal of Public Budgeting, Accounting & Financial Management 37 (6), 49-76 , 2025
    2025
    Citations: 12
  • Women on board and climate change: An illustration through greenhouse gas emissions
    AA Gull, T Ahsan, S Boubaker, F Roberto
    International Journal of Finance & Economics 31 (1), 1302-1332 , 2026
    2026
    Citations: 11
  • Exploring sustainability reporting in Italian listed SMEs
    F Roberto, S Principale, LA Carello, P Conte
    Piccola Impresa/Small Business , 2024
    2024
    Citations: 8
  • Business models, circular and green economy towards sustainability. A systematic literature review
    R Trequattrini, R Lombardi, A Manzari, F Roberto
    Piccola Impresa, 14-36 , 2021
    2021
    Citations: 7
  • Il reporting di sostenibilità nel settore pubblico. Pratiche e prospettive delle società partecipate dallo Stato.
    F Roberto
    Giappichelli , 2025
    2025
    Citations: 6
  • Earnings management and debt maturity: Evidence from Italy. Corporate Ownership and Control, 17 (3), 179–186
    A Rey, D Tuccillo, F Roberto
    2020
    Citations: 6
  • Policy recommendations for promoting touristic attractivity from local government perspective in innovative environments
    MP Rodríguez Bolívar, F Roberto, R Lombardi
    International Conference on Electronic Government, 193-204 , 2021
    2021
    Citations: 5
  • SDG web-reporting in universities: a cross-country study of Italy and Portugal
    F Roberto, R Maglio, S Monteiro, V Ribeiro, C Molho
    Studies in Higher Education 51 (4), 972-995 , 2026
    2026
    Citations: 4
  • The gendered nature of academic institutions: gender-analysis of Italian universities
    F Roberto, A Rey, R Maglio
    International Conference on Gender Research, 511-XXI , 2019
    2019
    Citations: 4
  • Intellectual capital and the role of technologies in public universities: a case study analysis
    M Nardo, R Maglio, F Roberto, F Agliata, A Rey
    Intellectual Capital, Smart Technologies and Digitalization: Emerging Issues … , 2021
    2021
    Citations: 3
  • New trends in sustainability reporting. Evidence from IFRS S1
    MR Filocamo, R Maglio, A Rey, F Roberto
    XL Convegno Nazionale AIDEA 2023 , 2023
    2023
    Citations: 2