Impact of Accounting Traditions, Ownership and Governance Structures on Financial Reporting by Italian Firms

Bikki Jaggi, Alessandra Allini (), Francesca Manes Rossi () and Adele Caldarelli ()
Additional contact information
Bikki Jaggi: School of Business, Rutgers University – Newark/New Brunswick-NJ, USA
Alessandra Allini: Department of Economics, Management, Institutions, University of Naples Federico II, Italy
Francesca Manes Rossi: Department of Management and Information Technology, University of Salerno, Italy
Adele Caldarelli: Department of Economics, Management, Institutions, University of Naples Federico II, Italy

Review of Pacific Basin Financial Markets and Policies (RPBFMP), 2016, vol. 19, issue 01, 1-29

Abstract: Institutional differences across countries present special challenges to achieve uniformity or at least harmony in financial reporting across countries. We evaluate in this paper how accounting traditions, ownership and governance structures of Italian companies affect implementation of the European Union mandated International Financial Reporting Standards (IFRS) by Italian companies. This evaluation will enable investors, especially international investors, to have a better understanding of financial reporting by Italian companies and it will also highlight the problems and issues facing Italian companies to implement IFRS.

Keywords: Accounting in Italy; financial reporting; IFRS (search for similar items in EconPapers)
Date: 2016
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (3)

Downloads: (external link)
http://www.worldscientific.com/doi/abs/10.1142/S0219091516500016
Access to full text is restricted to subscribers

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:wsi:rpbfmp:v:19:y:2016:i:01:n:s0219091516500016

Ordering information: This journal article can be ordered from

DOI: 10.1142/S0219091516500016

Access Statistics for this article

Review of Pacific Basin Financial Markets and Policies (RPBFMP) is currently edited by Cheng-few Lee

More articles in Review of Pacific Basin Financial Markets and Policies (RPBFMP) from World Scientific Publishing Co. Pte. Ltd.
Bibliographic data for series maintained by Tai Tone Lim ().