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Financial Reporting

Financial Reporting

A change in the research paradigm in corporate reporting? Some reflections on the role of...

2025 Fascicolo 1

Mora Araceli

Financial Reporting

Discussion of ‘A change in the research paradigm in corporate reporting? Some reflections on the...

2025 Fascicolo 1

André Paul

Financial Reporting

Early warning detection using Logic Learning Machine: Evidence from private firms

2025 Fascicolo 1

Ferrari Enrico, Garelli Roberto, Limon Alessandro, Piazza Alessandro, Simoni Lorenzo, Verda Damiano

Financial Reporting

International Financial Reporting Standards and sales manipulation in failed firms

2025 Fascicolo 1

Efretuei Ekaete

Financial Reporting

Circular economy in the food industry. An analysis of Italian-listed companies’ sustainability reports

2025 Fascicolo 1

Nastari Raffaela, Pisano Sabrina, Pozzoli Matteo

Financial Reporting

The role of conditional conservatism on acquirers’ stock prices around M&A announcement

2025 Fascicolo 1

Meucci Fiorenza, Zampella Annamaria, Ginesti Gianluca, Caldarelli Adele

Financial Reporting

Mapping influential factors in Bitcoin adoption: ISM and MICMAC study

2025 Fascicolo 1

Goyal Naina, Walia Nidhi, Bandha Poonam

Financial Reporting

Environmental reporting and religiosity: An empirical analysis within the European financial sector

2025 Fascicolo 1

Terzani Simone, Turzo Teresa, Moretti Gianluca

Financial Reporting

European Sustainability Reporting Standards (ESRS): The role of EFRAG

2025 Fascicolo 1

Giner Begoña

Financial Reporting

Book Review. Lamaj, M. (Ed.). The Effect of Covid-19 on Loan Loss Provisions and Earnings...

2025 Fascicolo 1

Coronella Lorenzo, Nandy Monomita

Financial Reporting

Replication & re-examination of empirical research in corporate reporting and accounting

2024 Fascicolo 2

Bonacchi Massimiliano, Mattei Marco Maria

Financial Reporting

Elections and earnings management: Further evidence from Benford’s law

2024 Fascicolo 2

Capalbo Francesco, Galati Luca

Financial Reporting

The dynamics of cost behavior: Unveiling sticky costs in private companies

2024 Fascicolo 2

Dalla Via Nicola

Financial Reporting

Does leverage create or destroy value in the long run? A re-examination of Nissim and...

2024 Fascicolo 2

De Vito Antonio, Dal Maso Lorenzo, Petrolati Patrizia, Pecoraro Noemi

Financial Reporting

Do female auditors affect accruals quality? A replication and extension of Ittonen, Vahamaa, and Vahamaa...

2024 Fascicolo 2

Ciappei Camilla, Frisenna Claudia, Vianello Diletta

Financial Reporting

Early Warning Systems for financial crises prediction in private companies: Evidence from the Italian context

2024 Fascicolo 2

Daniele Mario, Raoli Elisa

Financial Reporting

The adoption of the “EU Taxonomy”: Critical reporting and auditing challenges

2024 Fascicolo 2

Perina Davide, Stacchezzini Riccardo

Financial Reporting

The European Harmonization of National Accounting Rules – The Application of Directive 2013/34/EU in Europe....

2024 Fascicolo 2

Buchheim Regine

Financial Reporting

Rethinking the academic accounting research model

2024 Fascicolo 1

Dawkins Mark C.

Financial Reporting

Discussion of “Rethinking the academic accounting research model”

2024 Fascicolo 1

Gotti Giorgio

Financial Reporting

Institutional isomorphism and quality of gender disclosure. The Italian case

2024 Fascicolo 1

Paoloni Paola, Cosentino Antonietta, Venuti Marco

Financial Reporting

Does audit quality affect the probability that a female auditor has chaired the audit team?...

2024 Fascicolo 1

Mechelli Alessandro, Sforza Vincenzo, Cimini Riccardo

Financial Reporting

Accounting and COVID-19: A systematic review of the literature

2024 Fascicolo 1

Leoni Giulia

Financial Reporting

Corporate social responsibility disclosure and cash holdings

2024 Fascicolo 1

Coppola Giovanni, Fabrizi Michele, Ghitti Marco, Parbonetti Antonio

Financial Reporting

Sustainability reporting and European Sustainability Reporting Standards (ESRS): The activity and viewpoint of the Organismo...

2024 Fascicolo 1

Pizzo Michele

Financial Reporting

Anne Sigismund Huff (1999). Writing for Scholarly Publication. Sage, London, UK

2024 Fascicolo 1

Muldoon Jeffrey

Financial Reporting

Information asymmetries and debt financing: New evidence from the 2007-2008 financial crisis

2023 Fascicolo 2

Bafundi Andrea, Imperatore Claudia

Financial Reporting

Non-Fungible Token valuation: State of the art and future insight

2023 Fascicolo 2

Paoloni Paola, Modaffari Giuseppe, Manzo Martina

Financial Reporting

What drives discretionary loan loss provisions? The role of banks’ business model, listing status and...

2023 Fascicolo 2

Allini Alessandra, Meucci Fiorenza, Spagnuolo Flavio, Zampella Annamaria

Financial Reporting

Accrual quality, investor reaction to earnings, and the confirmatory role of sales news

2023 Fascicolo 2

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