FINANCIAL REPORTING

2011 - 2024

Current editor(s): FrancoAngeli

From FrancoAngeli Editore
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Beyond financial reporting disclosures pp. 5-8: 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: 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: Giuseppe Nicol?, 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: Niccol? Comerio and Patrizia Tettamanzi
Putting integrated reporting where it was not: The case of the not-for-profit sector pp. 111-140: Laura Girella and Paola Dameri
Dialogue with standard setters pp. 141-150: Stefano Bianchi
Book Review pp. 151-154: Charles Mario Abela

The effectiveness of intellectual capital disclosure in market assessments of corporate value creation pp. 5-35: 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: 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: 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: Valter Cantino, Alain Devalle, Simona Fiandrino and Donatella Busso
Dialogue with standard setters. Disclosure initiative and related research projects pp. 145-153: Raffaele Fiume, Tiziano Onesti and Stefano Bianchi
Book Review pp. 155-162: Laura Mazzola and Massimo Contrafatto

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

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