FINANCIAL REPORTING

2011 - 2024

Current editor(s): FrancoAngeli

From FrancoAngeli Editore
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Volume 2024/2, issue 2, 2024

Replication & re-examination of empirical research in corporate reporting and accounting pp. 5-12

Massimiliano Bonacchi and Marco Maria Mattei

Dialogue with standard setters The adoption of the ?EU Taxonomy?: Critical reporting and auditing challenges pp. 193-203

Davide Perina and Riccardo Stacchezzini

Book Review pp. 205-210

A cura della Redazione

Volume 2024/1, issue 1, 2024

Rethinking the academic accounting research model pp. 5-22

Mark C. Dawkins

Discussion of ?Rethinking the academic accounting research model? pp. 23-26

Giorgio Gotti

Dialogue with standard setters. Sustainability reporting and European Sustainability Reporting Standards (ESRS): The activity and viewpoint of the Organismo Italiano di Contabilit? (OIC) pp. 159-163

Michele Pizzo

Anne Sigismund Huff (1999). Writing for Scholarly Publication. Sage, London, UK pp. 165-168

Jeffrey Muldoon

Volume 2023/2, issue 2, 2023

Dialogue with standard setters. The creation of the International Sustainability Standards Board: Evidence from the steps undertaken by the IFRS Foundation for Sustainability Reporting pp. 123-136

Francesca Francioli, Alessandra Lardo and Raffaele Fiume

Book Review pp. 137-144

Riccardo Camilli and Hira Salah ud din Khan

Volume 2023/1, issue 1, 2023

Exploring the accounting community perspective on the "Consultation Paper on Sustainability Reporting" pp. 67-96

Cristian Carini, Laura Rocca, Monica Veneziani and Claudio Teodori

Dialogue with standard setters. Amendments to IAS 1 regarding non-current liabilities with covenants pp. 127-134

Stefano Bianchi

Book Review. Luca Menicacci, Book-Tax Conformity in the IFRS era. Evidence from Italian Listed Companies pp. 135-139

Giulio Greco

Volume 2022/2, issue 2, 2022

Interdisciplinary research by accounting scholars: An exploratory study pp. 5-34

Francesco Giovanni Avallone, Alberto Quagli and Paola Ramassa

Does the Adoption of Planning and Control Tools Influence Performance? Opinions of Grantors and Grantees About Non-profit Projects pp. 35-55

Giacomo Boesso, Fabrizio Cerbioni and Andrea Menini

Minorities? Representativeness on the Board and their Effect on the Level of Compliance with the Italian RPTs Regulation pp. 57-88

Pietro Fera and Rosa Vinciguerra

Accounting and Big Data: Trends, opportunities and direction for practitioners and researchers pp. 89-112

Gianluca Gabrielli, Alice Medioli and Paolo Andrei

The impairment test in contexts of socio-economic and financial turbulence pp. 113-139

Raffaele Fiume, Tiziano Onesti, Marco Vulpiani, Simone Chirchiglia and Claudio Rossetti

Book Review. Nicola Dalla Via, XBRL for Business Reporting: Reference Framework, Network Analysis, and New Trends, FrancoAngeli, 2020 pp. 141-146

Roberto Di Pietra, Stefano Zambon and Andrea Tenucci

Volume 2022/1, issue 1, 2022

GAAP-compliant versus non-GAAP voluntary disclosures relative to critical reporting dates pp. 5-40

Thomas D?Angelo, Marco Lam, Samir El-Gazzar and Rudolph Jacob

Financial reporting and book-tax conformity: A review of the issues pp. 41-77

Luca Menicacci

The role of the Big Four audit firms and the legal system in non-GAAP comparability pp. 79-116

Riccardo Macchioni, Alessandra Allini and Martina Prisco

The role of Key Performance Indicators as a performance management tool in implementing corporate strategies: A critical review of the literature pp. 117-151

Ivo Hristov, Antonio Chirico and Riccardo Camilli

Dialogue with standard setters. Climate change and Financial reporting pp. 155-166

Raffaele Fiume, Tiziano Onesti, Giulia Cordero di Montezemolo and Matteo Strada

Book Review. Lorenzo Simoni, Business Models and Corporate Reporting: Defining the Platform to Illustrate Value Creation, Routledge, 2022 by Sam Rawsthorne pp. 167-172

Roberto Di Pietra and Stefano Zambon

2021 Reviewers pp. 173-173

A cura della Redazione

Volume 2021/2, issue 2, 2021

The assurance of non-financial disclosure: A longitudinal analysis of the academic and professional literature pp. 5-44

Michele Guidi, Marco Giuliani, Maria Serena Chiucchi and Stefano Marasca

Non-financial disclosure and women on board: Is a mandatory approach on gender quotas effective to increase communication quality? pp. 45-79

Rebecca Miccini

Improving business model disclosure in the annual report: Insights from an interventionist research project pp. 81-117

Carlo Bagnoli, Antonio Costantini and Maurizio Massaro

Integrated reporting: Much ado about nothing? pp. 119-160

Brigitte de Graaff, Bert Steens and Kees Camfferman

Dialogue with standard setters. edited by Raffaele Fiume and Tiziano Onesti. COVID-19: The impact on IFRS Financial Reporting pp. 161-173

Alberto Quagli, Paola Ramassa and Marco Venuti

Book reviews pp. 175-179

Rosa Lombardi

Volume 2021/1, issue 1, 2021

Accounting discretion in family firms: The case of goodwill write-off. Evidence from US firms pp. 5-28

Giulio Greco and Lorenzo Neri

Is risk reporting a possible link between financial and management accounting in private firms? pp. 29-60

Chiara Crovini and Giovanni Ossola

Bridge over troubled water: Is it possible to define other comprehensive income? pp. 61-87

Thomas Ryttersgaard

The complexity in measuring M&A performance: Is a multi-dimensional approach enough? pp. 89-117

Elisa Roncagliolo and Francesco Avallone

The IASB proposals on the recognition of regulatory assets and regulatory liabilities in the IFRS financial statements pp. 119-126

Raffaele Fiume, Tiziano Onesti, Giorgio Alessio Acunzo and Leo Van der Tas

Book reviews pp. 127-132

Roberto Di Pietra, Stefano Zambon and Giuseppe Marzo

Reviewer 2020 pp. 133-133

A cura della Redazione

Volume 2020/2, issue 2, 2020

Book Review pp. 133.-138

Thomas Henschel

Does the Integrated Reporting?s definition of human capital fit with the HR manager?s perspective? pp. 5-32

Maurizio Cisi, Francesca Alice Centrone and Laura Corazza

Can a quantitative approach be mitigated? Proposals for the application of the "early warnings" required by the new Italian Insolvency Code pp. 33-61

Fabrizio Bava, Massimo Cane and Melchior Gromis di Trana

Are tax incentives determinant and relevant for capitalizing R&D expenditures? Evidence from Europe pp. 63-97

Giuseppe Di Martino, Grazia Dicuonzo, Arcangelo Vitelli and Vittorio Dell?Atti

Integrated reporting and the epistemic authority of Big Data: An exploratory study from the banking industry pp. 99-124

Alice Francesca Sproviero

The use of video in corporate reporting pp. 125-132

Thomas Toomse-Smith

Volume 2020/1, issue 1, 2020

The information content of Fairness Opinions in M&A: Evidence from Italy pp. 5-46

Lucie Courteau

A critical approach to BSC studies: State of art, critical issues and future trends pp. 47-81

Ivo Hristov and Antonio Chirico

European Financial Reporting Enforcement: Analysis of Practices and Indices pp. 83-123

Thomas Riise Johansen, Carsten Allerslev Olsen and Thomas Plenborg

Is IFRS 9 better than IAS 39 for investors? decisions? Evidence from the European context at the beginning of the transition year pp. 125-148

Alessandro Mechelli, Vincenzo Sforza and Riccardo Cimini

Dialogue with standard setters. Potential impacts of the COVID-19 on IFRS financial statements pp. 149-159

Raffaele Fiume, Tiziano Onesti and Stefano Bianchi

Book Review pp. 161-164

Alessandro Gaetano

Reviewer 2019 pp. 165-165

A cura della Redazione