FINANCIAL REPORTING

2011 - 2024

Current editor(s): FrancoAngeli

From FrancoAngeli Editore
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Do Corporate Governance Characteristics Affect Non-Financial Risk Disclosure in Government-owned Companies? The Italian Experience pp. 5-31: Alessandra Allini, Francesca Manes Rossi and Riccardo Macchioni
The relation between R&D accounting treatment and the risk of the firm: Evidence from the Italian market pp. 33-54: Riccardo Cimini, Alessandro Gaetano and Alessandra Pagani
The Severity of Internal Controls over Financial Reporting Deficiencies: Differences among Types and Industries pp. 55-77: Tatiana Mazza and Stefano Azzali
Business Model Literature Overview pp. 79-130: Ales Novak
Dialogue with standard setters. Removing ?reliability? from the IAS/IFRS framework. The EFRAG?s viewpoint pp. 131-138: Raffaele Fiume, Tiziano Onesti and Giuseppe Sannino
Book Review pp. 139-146: David Monciardini

Current issues on European Corporate Governance pp. 5-11: Anne d'Arcy
Research Forum on "Intangibles" pp. 13-17: Stefano Zambon
Balancing on a Tightrope: Customer Relational Capital, Value Creation and Disclosure pp. 19-52: Vivien Beattie, Robin Roslender and Sarah Jane Smith
The Story of the French Touch on "Immat?riels": A Retrospective pp. 53-73: Bernard Gumb and Alan Fustec
Regulating through the "Logic of Appropriateness" and the "Rhetoric of the Expert": The Role of Consultants in the Case of Intangibles Reporting in Germany pp. 75-109: Laura Girella
Some Unintended Consequences of Metaphors: The Case of Capital in Intellectual Capital Research pp. 111-140: Giuseppe Marzo
Risk Disclosures in the Annual Reports of Italian Listed Companies pp. 141-168: Lorenzo Neri and Antonella Russo
Dialogue with standard setters pp. 169-189: Raffaele Fiume, Tiziano Onesti and Valerio Pieri
Book Review pp. 191-201: Roberto Di Pietra

Special Forum on "Social and Environmental Accounting and Accountability" pp. 5-8: Charles Cho, Ericka Costa and Giovanna Michelon
Lessons from the Third Wave: A reflection on the rediscovery of Corporate Social Responsibility by the mainstream accounting research community pp. 9-26: Dennis M. Patten
Socio-environmental reporting trends in the Italian local government: Thrive or wither? pp. 27-46: Enrico Bracci and Mouhcine Tallaki
Research needs and opportunities in Context-Based Sustainability pp. 47-70: Mark W. McElroy and Bill Baue
Has accounting quality increased in Europe after IFRS adoption? pp. 71-78: Bernard Raffournier
Dialogue with standard setters. The EFRAG activities on taxation: A survey of the recent work pp. 79-85: Raffaele Fiume and Stefania Vignini
Book Review pp. 87-95: Giuseppe Marzo

Editorial. Just some order in financial reporting studies - the need for a taxonomy pp. 5-6: Alberto Quagli
Increasing the relevance of "Policy Relevant Research" pp. 7-11: Araceli Mora
Assessing value relevance of comprehensive income in European banks and other financial institutions pp. 13-41: Alessandro Mechelli and Riccardo Cimini
Risk profile disclosure requirements for Italian insurance companies: Differences in the financial statement preparation pp. 43-79: Francesca Buzzichelli and Roberto Di Pietra
An exploratory study of intangibles risk disclosure in annual reports of banking companies from the UK, US, Germany and Italy - Some descriptive insights pp. 81-120: Susanne Durst
Investigation of risk management and risk disclosure practices of Italian listed local utilities pp. 121-167: Selena Aureli and Federica Salvatori
Dialogue with standard setters pp. 169-173: Raffaele Fiume
Current development of Disclosure Framework within the EFRAG Proactive Work pp. 175-186: Antonella Russo
Book Review pp. 187-195: Donatella Casale
Reviewer 2012 pp. 197-197: A cura della Redazione

Editorial. Lots done, more to do pp. 5-6: Alberto Quagli
Is there such a thing as European Financial Reporting? pp. 7-13: David Alexander
Oral financial reporting: A rhetorical analysis of earnings calls pp. 15-34: Belinda Crawford Camiciottoli
Impression management and legitimacy strategies: The BP case pp. 35-64: Giovanna Michelon
The proposal for updating the EU Accounting Directives: The adequacy of the proposal versus the legislative targets pp. 65-85: Marco Venuti
Lessons learned from the financial crisis - unveiling alternative approaches within valuation and accounting theory pp. 87-107: Gerrit Brosel, Martin Toll and Mario Zimmermann
Dialogue with standard setters pp. 109-118: Raffaele Fiume
Book review pp. 119-122: Michela Cordazzo

Editoriale. Un paio di riflessioni sulle regole per le abilitazioni scientifiche nazionali pp. 5-8: Alberto Quagli
La value relevance incrementale dell?other comprehensive income rispetto al net income. Un?analisi sulle societ? quotate in Italia pp. 9-29: Stefania Veltri and Olga Ferraro
Rilevanza ed affidabilit? del valore contabile dell?avviamento e dei beni immateriali sul mercato italiano pp. 31-50: Giovanni Liberatore, Tommaso Ridi and Filippo di Pietro
I compensi agli amministratori: analisi della disclosure nei Bilanci delle societ? italiane quotate pp. 31-50: Maria Cleofe Giorgino, Anna Paris and Sergio Paternostro
Accounting e reporting dei diritti di emissione. Modelli di rilevazione proposti e pratiche emergenti pp. 79-109: Lara Tarquinio
La valutazione del patrimonio museale: il caso del Museo di Storia Naturale di Firenze pp. 111-133: Giacomo Manetti and Massimo Valeri
Audit e professioni contabili / Le novit? sulla Revisione legale dei conti pp. 135-139: Raffaele Fiume and Felice Marinelli
Recensioni pp. 141-147: Roberto Di Pietra

Editoriale. Piccole imprese, piccoli bilanci, piccoli ricercatori pp. 5-9: Alberto Quagli
IAS 1 revised e nuova rappresentazione della performance economica nel bilancio: evidenze empiriche da Italia e Francia pp. 11-41: Alberto Incollingo and Ferdinando Di Carlo
Cambiamenti di cash generating unit e valutazione dell?avviamento pp. 43-79: Gabriele D'Alauro
Professione amministratori: interlocking directorship e qualit? degli utili nelle imprese italiane quotate pp. 81-109: Claudia Arena
Prevalenza della forma sulla sostanza: la razionalit? dell?analista finanziario e il ruolo delle aspettative pp. 111-125: Stefano Guidantoni and Lorenzo Neri
La revisione dei principi contabili nazionali: prime considerazioni sul Progetto OIC pp. 127-140: Alessandro Gaetano, Riccardo Cimini and Alessandra Pagani
Book Review pp. 141-147: Roberto Di Pietra