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FINANCIAL REPORTING

2011 - 2020

Current editor(s): FrancoAngeli

From FrancoAngeli Editore
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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

Volume 2019/2, issue 2, 2019

Beyond financial reporting disclosures pp. 5-8 Downloads
Bruce K. Behn, Francesca Rossignoli and Silvano Corbella
Informativeness Assessment of Risk and Risk-Management Disclosure in Corporate Reporting: An Empirical Analysis of Italian Large Listed Firms pp. 9-41 Downloads
Francesco De Luca and Ho-Tan-Phat Phan
Beyond Financial Reporting. Integrated Reporting and its determinants: Evidence from the context of European state-owned enterprises pp. 43-72 Downloads
Giuseppe Nicolò, Gianluca Zanellato, Francesca Manes-Rossi and Adriana Tiron-Tudor
Systematic literature network analysis in accounting: A first application on integrated reporting research pp. 73-95 Downloads
Niccolò Comerio and Patrizia Tettamanzi
Putting integrated reporting where it was not: The case of the not-for-profit sector pp. 111-140 Downloads
Laura Girella and Paola Dameri
Dialogue with standard setters pp. 141-150 Downloads
Stefano Bianchi
Book Review pp. 151-154 Downloads
Charles Mario Abela

Volume 2019/1, issue 1, 2019

The effectiveness of intellectual capital disclosure in market assessments of corporate value creation pp. 5-35 Downloads
Anna Maria Biscotti, Eugenio D’Amico and Sabato Vinci
Signing the letter to shareholders: Does the Signatory’s role relate to impression management? pp. 37-82 Downloads
Saverio Bozzolan, Giovanna Michelon, Marco Mattei and Andrea Giornetti
The effects of business model regulation on the value relevance of traditional performance measures. Some evidence from UK companies pp. 83-111 Downloads
Lorenzo Simoni, Laura Bini and Francesco Giunta
The level of compliance with the Italian Legislative Decree No. 254/2016 and its determinants: Insights from Italy pp. 113-143 Downloads
Valter Cantino, Alain Devalle, Simona Fiandrino and Donatella Busso
Dialogue with standard setters. Disclosure initiative and related research projects pp. 145-153 Downloads
Raffaele Fiume, Tiziano Onesti and Stefano Bianchi
Book Review pp. 155-162 Downloads
Laura Mazzola and Massimo Contrafatto

Volume 2018/2, issue 2, 2018

Greetings from the editor: Ten years of personal engagement in Financial Reporting pp. 5-6 Downloads
Alberto Quagli
The value relevance of the fair value hierarchy. Empirical evidence from the European Union pp. 7-35 Downloads
Alessandro Mechelli, Vincenzo Sforza, Alessandra Stefanoni and Riccardo Cimini
Determining characteristics of boards adopting Integrated Reporting pp. 37-71 Downloads
Simona Alfiero, Massimo Cane, Ruggiero Doronzo and Alfredo Esposito
Do letters to shareholders inform or mislead? Insights from insider trading pp. 73-109 Downloads
Elena Beccalli, Saverio Bozzolan, Enrico Laghi and Marco Mattei
The role of institutions in the process of global convergence to IFRS pp. 111-134 Downloads
Roberto Aprile and Laura Bini
Book Review pp. 135-140 Downloads
Paola Rossi

Volume 2018/1, issue 1, 2018

Related parties disclosure: Is a risk-based approach more effective? pp. 5-39 Downloads
Fabrizio Bava, Melchior Gromis di Trana, Donatella Busso and Piero Pisoni
A theoretical contribution to 21st Century problems in financial reporting pp. 41-66 Downloads
David Alexander and Roberta Fasiello
Global financial crisis and relevance of GRI disclosure in Italy. Insights from the stakeholder theory and the legitimacy theory pp. 67-102 Downloads
Luca Fornaciari and Caterina Pesci
Potential of IFRS 8: Managerial "customization", relevance of subsidiaries and separate financial statements pp. 103-131 Downloads
Andrea Cuccia
Conceptual shifts in accounting: Transplanting the notion of boundary from financial to non-financial reporting pp. 133-175 Downloads
Laura Girella, Mario Abela and Elisa Rita Ferrari
Dialogue with standard setters pp. 177-187 Downloads
Mario Monda and Raffaele Fiume
First call for papers Financial Reporting - IX Workshop pp. 189-191 Downloads
A cura della Redazione
Reviewer 2017 pp. 193-193 Downloads
A cura della Redazione

Volume 2017/2, issue 2, 2017

Italian academia facing an international scenario: Issues and trends pp. 5-22 Downloads
Andrea Lionzo
Toward a learned profession: The future of accounting research pp. 23-27 Downloads
Bruce Behn
Increasing the value of accounting research: An Italian perspective pp. 29-42 Downloads
Aldo Pavan and Isabella Fadda
Some notes about financial accounting research: Research methodology, epistemological approaches and practical implications pp. 43-49 Downloads
Marco Allegrini and Giulio Greco
Past evolution and recent trends in accounting research pp. 51-60 Downloads
Annalisa Prencipe
The points of contacts between academics and professionals pp. 61-65 Downloads
Massimiliano Semprini
The usefulness of accounting research: A practitioner’s point of view pp. 67-74 Downloads
Giovanni Andrea Toselli
Accounting research production and evaluation: The view of the professionals pp. 75-80 Downloads
Orazio Vagnozzi

Volume 2017/1, issue 1, 2017

The Reporting Entity in Private-Public Accounting Harmonisation. Is Control Enough for the Local Government Consolidated Financial Statements? pp. 5-29 Downloads
Cristian Carini, Laura Rocca, Claudio Teodori and Monica Veneziani
Concerned about Going Concern: When do Entities in Liquidation have to be Considered a Non-Going Concern According to IFRS? pp. 31-61 Downloads
Marius Hasslinger, Michael Olbrich and David Rapp
The Association between Big4 and Cost of Debt in Private Firms pp. 63-82 Downloads
Stefano Azzali and Tatiana Mazza
Discretionary Accruals in Italian Private Firms and Non-Linear Bank Loan Granting pp. 83-99 Downloads
Elisabetta Mafrolla and Viola Nobili
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