FINANCIAL REPORTING

2011 - 2026

Current editor(s): FrancoAngeli

From FrancoAngeli Editore
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Book Review pp. 133.-138: Thomas Henschel
Does the Integrated Reporting?s definition of human capital fit with the HR manager?s perspective? pp. 5-32: 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: 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: 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: Alice Francesca Sproviero
The use of video in corporate reporting pp. 125-132: Thomas Toomse-Smith

The information content of Fairness Opinions in M&A: Evidence from Italy pp. 5-46: Lucie Courteau
A critical approach to BSC studies: State of art, critical issues and future trends pp. 47-81: Ivo Hristov and Antonio Chirico
European Financial Reporting Enforcement: Analysis of Practices and Indices pp. 83-123: 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: Alessandro Mechelli, Vincenzo Sforza and Riccardo Cimini
Dialogue with standard setters. Potential impacts of the COVID-19 on IFRS financial statements pp. 149-159: Raffaele Fiume, Tiziano Onesti and Stefano Bianchi
Book Review pp. 161-164: Alessandro Gaetano
Reviewer 2019 pp. 165-165: A cura della Redazione

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