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Financial Reporting

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

Financial Reporting

The creation of the International Sustainability Standards Board: Evidence from the steps undertaken by the...

2023 Fascicolo 2

Francioli Francesca, Lardo Alessandra, Fiume Raffaele

Financial Reporting

Book Review: Othmar M. Lehner and Carina Knoll (Eds.), Artificial intelligence in accounting: organisational and...

2023 Fascicolo 2

Camilli Riccardo, Khan Hira Salah ud din

Financial Reporting

CSR disclosure in banking: A qualitative literature review

2023 Fascicolo 1

de Andrés Pablo; Polizzi Salvatore; Scannella Enzo; Suàrez Nutria

Financial Reporting

Determinants of Intra-group Interlocking in European listed business groups

2023 Fascicolo 1

Di Carlo Emiliano; Fattobene Lucrezia; Caiffa Marco

Financial Reporting

Exploring the accounting community perspective on the “Consultation Paper on Sustainability Reporting”

2023 Fascicolo 1

Carini Cristian; Rocca Laura; Veneziani Monica; Teodori Claudio

Financial Reporting

Managing cyber risk in the financial sector: Insights from a case study

2023 Fascicolo 1

Crovini Chiara; Marchini Pier Luigi

Financial Reporting

Amendments to IAS 1 regarding non-current liabilities with covenants

2023 Fascicolo 1

Bianchi Stefano

Financial Reporting

Book Review: Luca Menicacci, Book-Tax Conformity in the IFRS era. Evidence from Italian Listed Companies

2023 Fascicolo 1

Greco Giulio

Financial Reporting

Interdisciplinary research by accounting scholars: An exploratory study

2022 Fascicolo 2

Avallone Francesco Giovanni ; Quagli Alberto; Ramassa Paola

Financial Reporting

Does the Adoption of Planning and Control Tools Influence Performance? Opinions of Grantors and Grantees...

2022 Fascicolo 2

Boesso Giacomo; Cerbioni Fabrizio; Menini Andrea

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