FINANCIAL REPORTING

2011 - 2026

Current editor(s): FrancoAngeli

From FrancoAngeli Editore
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Volume 2016/2, issue 2, 2016

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

Volume 2016/1, issue 1, 2016

"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

Volume 2015/2, issue 2, 2015

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?

Volume 2015/1, issue 1, 2015

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

Volume 2014/2-3-4, issue 2-3-4, 2014

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

Volume 2014/1, issue 1, 2014

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

Volume 2013/3-4, issue 3-4, 2013

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

Volume 2013/2, issue 2, 2013

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