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Financial Reporting

Financial Reporting

Does the Integrated Reporting’s definition of human capital fit with the HR manager’s perspective?

2020 Fascicolo 2

Casi Maurizio, Centrone Francesca Alice, Corazza Laura

Financial Reporting

Can a quantitative approach be mitigated? Proposals for the application of the “early warnings” required...

2020 Fascicolo 2

Bava Fabrizio, Cane Massimo, di Trana Melchior Gromis

Financial Reporting

Are tax incentives determinant and relevant for capitalizing R&D expenditures? Evidence from Europe

2020 Fascicolo 2

Di Martino Giuseppe, Dicuonzo Grazia, Vitelli Arcangelo, Dell'Atti Vittorio

Financial Reporting

Integrated reporting and the epistemic authority of Big Data: An exploratory study from the banking...

2020 Fascicolo 2

Sproviero Alice Francesca

Financial Reporting

The use of video in corporate reporting

2020 Fascicolo 2

Toomse-Smith Thomas

Financial Reporting

Risk Management in Small and Medium Enterprises

2020 Fascicolo 2

Henschel Thomas

Financial Reporting

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

2020 Fascicolo 1

Lucie Courteau

Financial Reporting

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

2020 Fascicolo 1

Ivo Hristov, Antonio Chirico

Financial Reporting

European Financial Reporting Enforcement: Analysis of Practices and Indices

2020 Fascicolo 1

Thomas Riise Johansen, Carsten Allerslev Olsen, Thomas Plenborg

Financial Reporting

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

2020 Fascicolo 1

Alessandro Mechelli, Vincenzo Sforza, Riccardo Cimini

Financial Reporting

Potential impacts of the COVID-19 on IFRS financial statements

2020 Fascicolo 1

Stefano Bianchi

Financial Reporting

Reviewer 2019

2020 Fascicolo 1

Financial Reporting

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

2019 Fascicolo 2

Girella Laura, Dameri Paola

Financial Reporting

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

2019 Fascicolo 2

De Luca Francesco, Phan Ho-Tan-Phat

Financial Reporting

IFRS 16 Leases

2019 Fascicolo 2

Bianchi Stefano

Financial Reporting

The Boundaries in Financial and Non-Financial Reporting – A Comparative Analysis of their Constitutive Role

2019 Fascicolo 2

Charles Mario Abela

Financial Reporting

Beyond financial reporting disclosures

2019 Fascicolo 2

Behn Bruce K., Rossignoli Francesca , Corbella Silvano

Financial Reporting

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

2019 Fascicolo 2

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

Financial Reporting

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

2019 Fascicolo 2

Comerio Niccolò, Tettamanzi Patrizia

Financial Reporting

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

2019 Fascicolo 1

Simoni Lorenzo, Bini Laura, Giunta Francesco

Financial Reporting

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

2019 Fascicolo 1

Cantino Valter, Devalle Alain, Fiandrino Simone, Busso Donatella

Financial Reporting

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

2019 Fascicolo 1

Biscotti Anna Maria, D’Amico Eugenio, Vinci Sabato

Financial Reporting

Stakeholder engagement and sustainability reporting

2019 Fascicolo 1

Mazzola Laura, Contrafatto Massimo

Financial Reporting

Disclosure initiative and related research projects

2019 Fascicolo 1

Bianchi Stefano

Financial Reporting

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

Financial Reporting

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

2019 Fascicolo 1

Alessandro Gaetano

Financial Reporting

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

Financial Reporting

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

2018 Fascicolo 2

Quagli Alberto

Financial Reporting

Determining characteristics of boards adopting Integrated Reporting

2018 Fascicolo 2

Alfiero Simona, Cane Massimo, Doronzo Ruggiero, Esposito Alfredo

Financial Reporting

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

2018 Fascicolo 2

Beccalli Elena, Bozzolan Saverio, Laghi Enrico, Mattei Marco

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