Indice – Financial Reporting 1/2017

Financial Reporting

N. 1/2017


The Reporting Entity in Private-Public Accounting Harmonisation. Is Control Enough for the Local Government Consolidated Financial Statements?

Cristian Carini, Laura Rocca, Claudio Teodori, Monica Veneziani

pag. 5
Concerned about Going Concern: When do Entities in Liquidation have to be Considered a Non-Going Concern According to IFRS?

Marius Hasslinger, Michael Olbrich, David Rapp

» 31
The Association between Big4 and Cost of Debt in Private Firms

Stefano Azzali, Tatiana Mazza

» 63
Discretionary Accruals in Italian Private Firms and Non-Linear Bank Loan Granting

Elisabetta Mafrolla, Viola Nobili

» 83