FINANCIAL REPORTING

2022 - 2022

Current editor(s): FrancoAngeli

From FrancoAngeli Editore
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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