FINANCIAL REPORTING

2011 - 2024

Current editor(s): FrancoAngeli

From FrancoAngeli Editore
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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

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