FINANCIAL REPORTING

2011 - 2024

Current editor(s): FrancoAngeli

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

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

The Reporting Entity in Private-Public Accounting Harmonisation. Is Control Enough for the Local Government Consolidated Financial Statements? pp. 5-29: 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: Marius Hasslinger, Michael Olbrich and David Rapp
The Association between Big4 and Cost of Debt in Private Firms pp. 63-82: Stefano Azzali and Tatiana Mazza
Discretionary Accruals in Italian Private Firms and Non-Linear Bank Loan Granting pp. 83-99: Elisabetta Mafrolla and Viola Nobili

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

"The ?Real? Impact Factor: Accounting Research, Practice, and Users: Towards a New Relationship between Academia, Professionals, and Standard Setters in Accounting pp. 5-13: Anne McGeachin, Alan Teixeira and Stefano Zambon
The "Real" Impact Factor: Reflections on the Impact of the Research Excellence Framework pp. 15-28: Jane Broadbent
The Real Impact Factor and the Gap between Accounting Research and Practice pp. 29-57: Alberto Quagli, Francesco Avallone and Paola Ramassa
Accounting Research: Relevance Lost pp. 59-76: 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: 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: Stefano Zambon and Laura Girella
Commentary. Research and practice in accounting: A collaborative perspective pp. 135-139: Allister Wilson

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

Directive 2013/34/EU, Article 6 An Analysis and some Implications. A Research Note pp. 5-22: David Alexander
Why Do Firms Write Off Their Goodwill? A Comparison of Different Accounting Systems pp. 23-40: 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: Elisa Bonollo
Graphical Reporting in Italian Annual Reports during the Financial Crisis: Impression Management or Incremental Information? pp. 77-106: Simone Aresu
Dialogue with standard setters. Business Combinations under Common Control: Concerns, Criticisms and Strides pp. 107-126: Raffaele Fiume, Tiziano Onesti, Mauro Romano and Marco Taliento
Book Review pp. 127-131: Claudia Gabbioneta

Detecting Earnings Manipulations: Time think about european SMEs. A call for a Joint International Research Project pp. 5-15: Francesco Giunta
Comparing the effects of IASB Proposal on leasing: an impact assessment of EU listed Companies pp. 17-57: 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: 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: Alessandro Mechelli and Riccardo Cimini
Impairment estimates for available-for-sale equity instruments under IFRS: evidence from italian Banks pp. 115-140: Giuseppe Sannino, Gianluca Ginesti and Carlo Drago
Dialogue with standard setters pp. 141-154: Vincenzo Sforza
Towards the international convergence of accounting standards: the case of Business Combinations and Goodwill pp. 155-170: Maria Elena Olante
Book review pp. 171-178: Simone Aresu