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Financial Reporting

Financial Reporting

Enterprise Risk Management: Empirical foundations, governance integration, and future directions for ERM research

2026 Fascicolo 1

Beasley Mark, Pagach Don

Financial Reporting

Discussion of ‘Enterprise Risk Management (ERM): Empirical foundations, governance integration, and future directions for ERM...

2026 Fascicolo 1

Maffei Marco

Financial Reporting

Drivers and implications of firm herding behavior: A literature review and research agenda for financial...

2026 Fascicolo 1

Paciullo Leonardo, Corbella Silvano

Financial Reporting

Beyond NFRD compliance: Is social tone associated with better corporate social performance?

2026 Fascicolo 1

Monaco Eleonora, Galati Luca, Merlo Matteo

Financial Reporting

Stakeholder engagement in the development of sustainability standards: Evidence from EFRAG and ISSB comment letters

2026 Fascicolo 1

Sura Alessandro, Di Ventura Emanuele

Financial Reporting

The influence of managers’ characteristics on qualitative materiality factors: Some empirical evidence

2026 Fascicolo 1

Allini Alessandra, Martino Ilaria, Caldarelli Adele

Financial Reporting

Bank transparency under scrutiny: Assessing the COVID-19 debt moratoria program

2026 Fascicolo 1

Curi Claudia, Longo Sara

Financial Reporting

IFRS 9, calendar provisioning and bank behaviour in Europe: The role of judicial efficiency

2026 Fascicolo 1

Romano Mauro, Netti Antonio, Intenza Marika, Favino Christian

Financial Reporting

Financial information and management control in evolving complex environments: Supporting governance, turnaround, and value creation

2026 Fascicolo 1

Di Maio Letizia

Financial Reporting

Book Review. Aswath Damodaran, Investment Valuation, Univer- sity Edition: Tools and Techniques for Determining the...

2026 Fascicolo 1

Mechelli Alessandro, Tummolo Daniele

Financial Reporting

Contributing to private firms’ accounting research

2025 Fascicolo 2

D'Augusta Carlo, Eberhartinger Eva, Lionzo Andrea

Financial Reporting

Navigating the corporate reporting challenges for private entities

2025 Fascicolo 2

Semprini Massimiliano

Financial Reporting

Leveraging the tax shield: Capital structure decisions in privately-held firms

2025 Fascicolo 2

Alexander Anna, Menicacci Luca

Financial Reporting

Mafia ties and financial reporting quality spillovers: Evidence from private firms in Italy

2025 Fascicolo 2

Bianchi Fedrigoni Pietro A., Pecchinari Nicola

Financial Reporting

Unintended consequences of tax incentives on the accounting quality of private firms

2025 Fascicolo 2

Bonacchi Massimiliano, Menicacci Luca

Financial Reporting

Earnings management incentives: Are they the same for all private firms?

2025 Fascicolo 2

Niederkofler Thomas, Courteau Lucie

Financial Reporting

Ownership structure and financial default risk in Italian private firms

2025 Fascicolo 2

Cenciarelli Velia Gabriella

Financial Reporting

Auditor choice in private firms: Evidence from first-time mandatory appointments in Italy

2025 Fascicolo 2

Cameran Mara, Daniele Mario, Pettinicchio Angela

Financial Reporting

Proximity and Financial Distress: Evidence from Debt Renegotiations in Italian SMEs

2025 Fascicolo 2

Magri Carlotta, Bertacchini Federico, Gabrielli Gianluca

Financial Reporting

Economic uncertainty and the acquisition of private companies in Europe

2025 Fascicolo 2

Viarengo Luca

Financial Reporting

Evolving corporate governance between business crisis reforms and tax compliance

2025 Fascicolo 2

de Nuccio Elbano

Financial Reporting

Book Review. Camilla Falivena (2025). Accounting for R&D: An epistemology journey between IFRS and US...

2025 Fascicolo 2

Meo Beatrice, Brunelli Sandro

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

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