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2011 - 2018

Current editor(s): FrancoAngeli

From FrancoAngeli Editore
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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
Comitato di Redazione
Reviewer 2017 pp. 193-193 Downloads
Comitato di 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

Volume 2016/2, issue 2, 2016

Put Your Money where Your Mouth is: The Difference between Real Commitment to Sustainability and Mere Rhetoric pp. 5-31 Downloads
Laura Bini, Marco Bellucci and Francesco Giunta
Income Smoothing via Loan Loss Provision in Credit Cooperative Banks pp. 33-54 Downloads
Stefano Azzali, Luca Fornaciari and Tatiana Mazza
The Connectivity of Information in Integrated Reporting. Empirical Evidence from International Context pp. 55-78 Downloads
Alberto Incollingo and Michela Bianchi
Web-Based Financial Reporting: An Interpretative Model for Corporate Communications on Social Media pp. 79-112 Downloads
Paola Ramassa and Costanza Di Fabio
Book Review pp. 113-121 Downloads
Roberto Di Pietra and Stefano Zambon
Referee 2016 pp. 123-123 Downloads
Comitato di Redazione

Volume 2016/1, issue 1, 2016

"The ‘Real’ Impact Factor: Accounting Research, Practice, and Users: Towards a New Relationship between Academia, Professionals, and Standard Setters in Accounting pp. 5-13 Downloads
Anne McGeachin, Alan Teixeira and Stefano Zambon
The "Real" Impact Factor: Reflections on the Impact of the Research Excellence Framework pp. 15-28 Downloads
Jane Broadbent
The Real Impact Factor and the Gap between Accounting Research and Practice pp. 29-57 Downloads
Alberto Quagli, Francesco Avallone and Paola Ramassa
Accounting Research: Relevance Lost pp. 59-76 Downloads
Andrew Higson and Rasha Kassem
Who Influences Whom? An Exploratory Analysis of the Interrelations between Accounting Research and the IASB’s Standard Setting Activity pp. 77-94 Downloads
Michele Pizzo, Nicola Moscariello, Claudio Teodori, Monica Veneziani, Laura Rocca, Alberto Quagli and Elisa Roncagliolo
Accounting Theory and Accounting Practice as Loosely Coupled Systems: A Historical Perspective on the Italian Case (1930-1990) pp. 95-133 Downloads
Stefano Zambon and Laura Girella
Commentary. Research and practice in accounting: A collaborative perspective pp. 135-139 Downloads
Allister Wilson

Volume 2015/2, issue 2, 2015

Reflections about Italian academic life in Economia Aziendale and its evolution pp. 5-25 Downloads
Sven-Olof Yrjo Collin
Corporate governance and information asymmetry between shareholders and lenders: an analysis of Italian listed companies pp. 27-53 Downloads
Sabrina Pisano, Luigi Lepore and Rocco Agrifoglio
Comprehensive Income: which potential effects on firms’ performance evaluation and users’ decision process? pp. 55-94 Downloads
Pier Luigi Marchini and Carlotta D'Este
Managerial discretion in authorising open market share repurchases: empirical evidence from the Italian context pp. 95-116 Downloads
Elisa Roncagliolo
Acquisition-type or merger-type accounting? Further insights on transactions involving businesses governed by the same party(-ies) pp. 117-137 Downloads
Tiziano Onesti, Mario Romano and Marco Taliento
Book Review pp. 139-148 Downloads
Fabrizio Granà

Volume 2015/1, issue 1, 2015

Directive 2013/34/EU, Article 6 An Analysis and some Implications. A Research Note pp. 5-22 Downloads
David Alexander
Why Do Firms Write Off Their Goodwill? A Comparison of Different Accounting Systems pp. 23-40 Downloads
Francesco Avallone, Claudia Gabbioneta, Paola Ramassa and Marco Sorrentino
Disclosures in Local Healthcare Organizations’ Social Reports. ‘What?’ and ‘Why?’ An Empirical Analysis of the Italian National Healthcare System pp. 41-75 Downloads
Elisa Bonollo
Graphical Reporting in Italian Annual Reports during the Financial Crisis: Impression Management or Incremental Information? pp. 77-106 Downloads
Simone Aresu
Dialogue with standard setters. Business Combinations under Common Control: Concerns, Criticisms and Strides pp. 107-126 Downloads
Raffaele Fiume, Tiziano Onesti, Mauro Romano and Marco Taliento
Book Review pp. 127-131 Downloads
Roberto Di Pietra and Stefano Zambon

Volume 2014/2-3-4, issue 2-3-4, 2014

Detecting Earnings Manipulations: Time think about european SMEs. A call for a Joint International Research Project pp. 5-15 Downloads
Francesco Giunta
Comparing the effects of IASB Proposal on leasing: an impact assessment of EU listed Companies pp. 17-57 Downloads
Tommaso Fabi, Enrico Laghi, Marco Mattei and Alessandro Sura
Estimating credit default swap spreads using accounting data, market quotes and credit ratings: the European Banks Case pp. 59-81 Downloads
Enrico Laghi, Michele Di Marcantonio and Eugenio D'Amico
The value relevance of earnings and book value across the EU. A comparative Analysis pp. 83-113 Downloads
Alessandro Mechelli and Riccardo Cimini
Impairment estimates for available-for-sale equity instruments under IFRS: evidence from italian Banks pp. 115-140 Downloads
Giuseppe Sannino, Gianluca Ginesti and Carlo Drago
Dialogue with standard setters pp. 141-154 Downloads
Vincenzo Sforza
Towards the international convergence of accounting standards: the case of Business Combinations and Goodwill pp. 155-170 Downloads
Maria Elena Olante
Book review pp. 171-178 Downloads
Comitato di Redazione
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