معرفی
Daniele Gervasio is Associate Professor of Business Economics in the Department of Management at the University of Bergamo, Italy. He holds a Master’s degree in Law and a Master’s degree in Economics & Commerce from the University of Bergamo, and completed two years of PhD studies in Economics and Business Strategy at the University of Milan-Bicocca.
Research Focus
- Impact of Italian Legislative Decree 231/2001 on corporate governance and internal controls
- Adoption and consequences of IAS/IFRS in financial reporting
- Sustainability reporting and business ethics
- Valuation of startups and SMEs
- Tax evasion modeling and fiscal policy
His work has been published in leading journals such as Accounting, Auditing & Accountability Journal, Computational Management Science, and International Business Research.
Professional Practice
Beyond academia, Gervasio serves as statutory auditor and president of supervisory bodies under Legislative Decree 231/2001 for several companies, and acts as a business valuation expert.
Teaching
He teaches a broad spectrum of accounting and governance courses, including Advanced Accounting, International Accounting, Accounting Governance & Sustainability, and Financial Accounting, at both undergraduate and master’s levels.
