| The Term “Business Model” in Financial Reporting: Does It Need a Proper Definition? M Sorrentino, M Smarra Open Journal of Accounting 4 (02), 11, 2015 | 35 | 2015 |
| Elections and earnings management: evidence from municipally-owned entities F Capalbo, C Lupi, M Smarra, M Sorrentino Journal of management and Governance 25 (3), 707-730, 2021 | 32 | 2021 |
| Earnings management and state ownership: A literature review F Capalbo, M Sorrentino, M Smarra International Journal of Business and Management 13 (6), 117-128, 2018 | 16 | 2018 |
| Intellectual capital for recovering patient centrality and ensuring patient satisfaction in healthcare sector F Fiano, M Sorrentino, F Caputo, M Smarra Journal of Intellectual Capital 23 (3), 461-478, 2022 | 15 | 2022 |
| Accounting for infrastructure assets in the public sector: The state of the art in academic research and international standards setting R Lombardi, F Schimperna, M Smarra, M Sorrentino Public Money & Management 41 (3), 203-212, 2021 | 14 | 2021 |
| How technological innovations in performance measurement systems overcome management challenges in healthcare A Ippolito, M Sorrentino, F Capalbo, A Di Pietro International Journal of Productivity and Performance Management, 2022 | 13 | 2022 |
| The effect of pyramidal structures on earnings management: Evidence from Italian listed companies MF Briamonte, F Addeo, F Fiano, M Sorrentino Corporate Ownership & Control 14 (3), 64-73, 2017 | 10 | 2017 |
| L’accounting standard overload:“l’hangman’s noose” delle small business anglosassoni M Sorrentino Piccola Impresa/Small Business, 2013 | 10 | 2013 |
| Cash to Accrual accounting: Does it mean more control for the public sector? The case of revenue from non-exchange transactions F Capalbo, M Sorrentino Risk Governance & Control: Financial Markets & Institutions 3 (4), 28-35, 2013 | 8 | 2013 |
| Lease accounting: Back into the past—A general review of different theoretical approaches M Sorrentino, M Smarra, MF Briamonte International Journal of Business and Management 15 (2), 136-148, 2020 | 7 | 2020 |
| Il costo di adeguamento ai principi contabili: dall'esperienza anglosassone all'implementazione degli IAS/IFRS in Italia M Sorrentino Aracne, 2012 | 7 | 2012 |
| The “Production” of Accounting Information Between Regulatory and Free Market Approach: An (Eternally) Open Issue M Sorrentino, F Cossu, M Smarra Journal of Modern Accounting and Auditing 11 (1), 1-9, 2015 | 6 | 2015 |
| L’approccio “IPSASB” del D. lgs. 118/2011 per la redazione del bilancio accrual degli Enti Locali italiani M Sorrentino Economia Aziendale Online 6 (3), 163-181, 2015 | 5 | 2015 |
| Innovation ecosystems: a comparison between university spin-off firms and innovative start-ups. Evidence from Italy M Modina, F Capalbo, M Sorrentino, G Ianiro, MF Khan International Entrepreneurship and Management Journal, 1-31, 2023 | 3 | 2023 |
| Born brothers, born global: multiple possible faces of the internationalization path F Caputo, F Fiano, M Farina Briamonte, M Sorrentino Journal of Knowledge Management 26 (9), 2395-2415, 2022 | 3 | 2022 |
| Towards a Full Accrual Accounting in the Public Sector: A Critical Analysis of IPSAS 12 M Sorrentino International Business Management 11 (12), 2196-2202, 2017 | 3 | 2017 |
| La regolamentazione contabile: teorie, costi e benefici M Sorrentino La regolamentazione contabile, 1-137, 2017 | 3 | 2017 |
| Earnings management e politiche di bilancio M Sorrentino Giapeto Editore Surl, 2016 | 3 | 2016 |
| The Burden of Accounting Standards for Small and Medium Enterprises. A Suggestive Solution M Sorrentino, M Smarra Corporate Ownership and Control 11 (4), 223-232, 2014 | 3 | 2014 |
| La capacità informativa del bilancio economicopatrimoniale dei Comuni italiani: la percezione dei revisori degli enti locali F Capalbo, M Sorrentino, M Smarra Azienda Pubblica, 309-333, 2018 | 2 | 2018 |
