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Reviewer 2019

2020 Fascicolo 1

The information content of Fairness Opinions in M&A: Evidence from Italy

2020 Fascicolo 1
Lucie Courteau

One of the major sources of inefficiencies in M&A transactions is the asymmetry of information between the bidder and the target. Several disclosure strategies...

A critical approach to BSC studies: State of art, critical issues and future trends

2020 Fascicolo 1
Ivo Hristov, Antonio Chirico

The aim of this paper is to identify criticisms of the Balanced Scorecard (BSC) and create a new model that is more adequate for...

European Financial Reporting Enforcement: Analysis of Practices and Indices

2020 Fascicolo 1
Thomas Riise Johansen, Carsten Allerslev Olsen, Thomas Plenborg

This paper analyses how financial reporting enforcement varies across 17 Euro- pean countries and the extent to which enforcement indices used in the existing...

Is IFRS 9 better than IAS 39 for investors’ decisions? Evidence from the European...

2020 Fascicolo 1
Alessandro Mechelli, Vincenzo Sforza, Riccardo Cimini

The first-time adoption of International Financial Reporting Standard (IFRS) 9 at the beginning of fiscal year 2018 has offered the opportunity to test whether...

Beyond Financial Reporting. Integrated Reporting and its determinants: Evidence from the context of European...

2019 Fascicolo 2
Nicolò Giuseppe, Zanellato Gianluca, Manes-Rossi Francesca,Tiron-Tudor Adriana

Integrated reporting (IR), which aims to overcome the limitations of both tradi- tional financial and stand-alone non-financial reports, has gained momentum as a single...

Systematic literature network analysis in accounting: A first application on integrated reporting research

2019 Fascicolo 2
Comerio Niccolò, Tettamanzi Patrizia

A Over the past decade, we have been witnessing an exponential growth in the number of publications on Integrated Reporting, with the aim of...

Putting integrated reporting where it was not: The case of the not-for-profit sector*

2019 Fascicolo 2
Girella Laura, Dameri Paola

Nowadays we are facing a new phase of capitalism. Information that is beyond financial capital and able to provide a more comprehensive picture of...

Informativeness Assessment of Risk and Risk-Management Disclosure in Corporate Reporting: An Empirical Analysis of...

2019 Fascicolo 2
De Luca Francesco, Phan Ho-Tan-Phat

Purpose Risk-related information is prevalently used in the decision-making process by various counterparties. Therefore, this study investigates how companies conduct their risk-disclosure practice after...

IFRS 16 Leases

2019 Fascicolo 2
Bianchi Stefano

The new accounting standard IFRS 16 Leases is the result of a long process of review of the criteria for recognizing and evaluating the...

Beyond financial reporting disclosures

2019 Fascicolo 2
Behn Bruce K., Rossignoli Francesca , Corbella Silvano

The effectiveness of intellectual capital disclosure in market assessments of corporate value creation

2019 Fascicolo 1
Biscotti Anna Maria, D’Amico Eugenio, Vinci Sabato

According to literature on the value relevance of intellectual capital (IC), a gap between the market and book value of a company larger than...

Stakeholder engagement and sustainability reporting

2019 Fascicolo 1
Mazzola Laura, Contrafatto Massimo

Disclosure initiative and related research projects

2019 Fascicolo 1
Bianchi Stefano

The disclosure in financial statements is one of the pillars of the framework of the Inter- national Financial Statements (IFRS). All the standards include...

Signing the letter to shareholders: Does the Signatory’s role relate to impression management?

2019 Fascicolo 1
Bozzolan Saverio, Michelon Giovanna, Mattei Marco, Giornetti Andrea

In this paper, we study whether and how impression management in the letter to shareholders (LTS) is affected and related to the role of...

Reporting non-GAAP financial measures: A theoretical and empirical analysis in Europe

2019 Fascicolo 1
Alessandro Gaetano

Book Review edited by Roberto Di Pietra and Stefano Zambon Reporting non-GAAP financial measures: A theoretical and empirical analysis in Europe N. Moscariello and M. Pizzo (Eds.). Cambridge...

The effects of business model regulation on the value relevance of traditional performance measures....

2019 Fascicolo 1
Simoni Lorenzo, Bini Laura, Giunta Francesco

The first case in the world of a mandatory requirement to disclose business model (BM) in the annual report is represented by Companies Act...

The level of compliance with the Italian Legislative Decree No. 254/2016 and its determinants:...

2019 Fascicolo 1
Cantino Valter, Devalle Alain, Fiandrino Simone, Busso Donatella

The first case in the world of a mandatory requirement to disclose business model (BM) in the annual report is represented by Companies Act...

The value relevance of the fair value hierarchy. Empirical evidence from the European Union

2018 Fascicolo 2
Mechelli Alessandro, Sforza Vincenzo, Stefanoni Alessandra, Cimini Riccardo

This paper investigates the value relevance of the fair value hierarchy disclosed for financial instruments through a sample of 97 financial entities listed over...

Greetings from the editor: Ten years of personal engagement in Financial Reporting

2018 Fascicolo 2
Quagli Alberto

This issue is the last of my editorship. After ten years (2009-2018), Financial Reporting changes editor, from me to Professor Giunta, University of Florence,...

Determining characteristics of boards adopting Integrated Reporting

2018 Fascicolo 2
Alfiero Simona, Cane Massimo, Doronzo Ruggiero, Esposito Alfredo

Nowadays, companies and markets are increasingly international and growing numbers of stakeholders are affected by the economic, social and environmental aspects of business, resulting...

Do letters to shareholders inform or mislead? Insights from insider trading

2018 Fascicolo 2
Beccalli Elena, Bozzolan Saverio, Laghi Enrico, Mattei Marco

Empirical studies consistently provide evidence that investors perceive qualitative disclosures as useful because they have significant effects on analysts’ forecast revisions and a firm’s share...

The role of institutions in the process of global convergence to IFRS

2018 Fascicolo 2
Aprile Roberto, Bini Laura

This paper uses some major contributions from accounting institutional theory to discuss the process of convergence toward IFRS. Our analysis identifies the most influential...

Book Review: The Routledge Companion to Intellectual Capital

2018 Fascicolo 2
Rossi Paola

The Routledge Companion to Intellectual Capital aims to offer a ‘wideranging overview of an important field that has seen a diverse range of research...

Indice – Financial Reporting 1/2018

2018 Fascicolo 1

  Financial Reporting 1/2018   Related parties disclosure: Is a risk-based approach more effective? Fabrizio Bava, Melchior Gromis di Trana, Donatella Busso, Piero Pisoni pag. 5 A theoretical contribution to 21st Century...

Related parties disclosure: Is a risk-based approach more effective?

2018 Fascicolo 1
Bava Fabrizio, Gromis di Trana Melchior, Busso Donatella, Pisoni Piero

Following recent corporate scandals increased attention has been paid to Relat-ed Party Transactions (RPTs), since they have often played a central role in abuses...

A theoretical contribution to 21st Century problems in financial reporting

2018 Fascicolo 1
Alexander David, Fasiello Roberta

The Italian tradition known as ‘Economia Aziendale’ is longstanding and well known in Italy. It broadly spans the 20th Century, with its apotheosis appearing...

Global financial crisis and relevance of GRI disclosure in Italy. Insights from the stakeholder...

2018 Fascicolo 1
Fornaciari Luca, Pesci Caterina

In this study, we examine the effects of voluntary disclosure on the market value of Italian-listed companies adopting GRI guidelines, interpreting our results in...

Potential of IFRS 8: Managerial “customization”, relevance of subsidiaries and separate financial statements

2018 Fascicolo 1
Cuccia Andrea

Nowadays companies are engaged in an increasingly competitive and global arena, where informational imbalances between companies and investors might be seen as a constraint...

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