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FINANCIAL REPORTING

2011 - 2024

Current editor(s): FrancoAngeli

From FrancoAngeli Editore
Bibliographic data for series maintained by Stefania Rosato ().

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Volume 2024/2, issue 2, 2024

Replication & re-examination of empirical research in corporate reporting and accounting pp. 5-12 Downloads
Massimiliano Bonacchi and Marco Maria Mattei
Dialogue with standard setters The adoption of the ?EU Taxonomy?: Critical reporting and auditing challenges pp. 193-203 Downloads
Davide Perina and Riccardo Stacchezzini
Book Review pp. 205-210 Downloads
A cura della Redazione

Volume 2024/1, issue 1, 2024

Rethinking the academic accounting research model pp. 5-22 Downloads
Mark C. Dawkins
Discussion of ?Rethinking the academic accounting research model? pp. 23-26 Downloads
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 Downloads
Michele Pizzo
Anne Sigismund Huff (1999). Writing for Scholarly Publication. Sage, London, UK pp. 165-168 Downloads
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 Downloads
Francesca Francioli, Alessandra Lardo and Raffaele Fiume
Book Review pp. 137-144 Downloads
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 Downloads
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 Downloads
Stefano Bianchi
Book Review. Luca Menicacci, Book-Tax Conformity in the IFRS era. Evidence from Italian Listed Companies pp. 135-139 Downloads
Giulio Greco

Volume 2022/2, issue 2, 2022

Interdisciplinary research by accounting scholars: An exploratory study pp. 5-34 Downloads
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 Downloads
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 Downloads
Pietro Fera and Rosa Vinciguerra
Accounting and Big Data: Trends, opportunities and direction for practitioners and researchers pp. 89-112 Downloads
Gianluca Gabrielli, Alice Medioli and Paolo Andrei
The impairment test in contexts of socio-economic and financial turbulence pp. 113-139 Downloads
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 Downloads
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 Downloads
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 Downloads
Luca Menicacci
The role of the Big Four audit firms and the legal system in non-GAAP comparability pp. 79-116 Downloads
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 Downloads
Ivo Hristov, Antonio Chirico and Riccardo Camilli
Dialogue with standard setters. Climate change and Financial reporting pp. 155-166 Downloads
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 Downloads
Roberto Di Pietra and Stefano Zambon
2021 Reviewers pp. 173-173 Downloads
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 Downloads
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 Downloads
Rebecca Miccini
Improving business model disclosure in the annual report: Insights from an interventionist research project pp. 81-117 Downloads
Carlo Bagnoli, Antonio Costantini and Maurizio Massaro
Integrated reporting: Much ado about nothing? pp. 119-160 Downloads
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 Downloads
Alberto Quagli, Paola Ramassa and Marco Venuti
Book reviews pp. 175-179 Downloads
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 Downloads
Giulio Greco and Lorenzo Neri
Is risk reporting a possible link between financial and management accounting in private firms? pp. 29-60 Downloads
Chiara Crovini and Giovanni Ossola
Bridge over troubled water: Is it possible to define other comprehensive income? pp. 61-87 Downloads
Thomas Ryttersgaard
The complexity in measuring M&A performance: Is a multi-dimensional approach enough? pp. 89-117 Downloads
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 Downloads
Raffaele Fiume, Tiziano Onesti, Giorgio Alessio Acunzo and Leo Van der Tas
Book reviews pp. 127-132 Downloads
Roberto Di Pietra, Stefano Zambon and Giuseppe Marzo
Reviewer 2020 pp. 133-133 Downloads
A cura della Redazione

Volume 2020/2, issue 2, 2020

Book Review pp. 133.-138 Downloads
Thomas Henschel
Does the Integrated Reporting?s definition of human capital fit with the HR manager?s perspective? pp. 5-32 Downloads
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 Downloads
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 Downloads
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 Downloads
Alice Francesca Sproviero
The use of video in corporate reporting pp. 125-132 Downloads
Thomas Toomse-Smith

Volume 2020/1, issue 1, 2020

The information content of Fairness Opinions in M&A: Evidence from Italy pp. 5-46 Downloads
Lucie Courteau
A critical approach to BSC studies: State of art, critical issues and future trends pp. 47-81 Downloads
Ivo Hristov and Antonio Chirico
European Financial Reporting Enforcement: Analysis of Practices and Indices pp. 83-123 Downloads
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 Downloads
Alessandro Mechelli, Vincenzo Sforza and Riccardo Cimini
Dialogue with standard setters. Potential impacts of the COVID-19 on IFRS financial statements pp. 149-159 Downloads
Raffaele Fiume, Tiziano Onesti and Stefano Bianchi
Book Review pp. 161-164 Downloads
Alessandro Gaetano
Reviewer 2019 pp. 165-165 Downloads
A cura della Redazione
Page updated 2025-06-05