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Financial Reporting

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

Financial Reporting

Minorities’ Representativeness on the Board and their Effect on the Level of Compliance with the...

2022 Fascicolo 2

Fera Pietro; Vinciguerra Rosa

Financial Reporting

Accounting and Big Data: Trends, opportunities and direction for practitioners and researchers

2022 Fascicolo 2

Gabrielli Gianluca; Medioli Alice; Andrei Paolo; Marchini Pier Luigi

Financial Reporting

The impairment test in contexts of socio-economic and financial turbulence

2022 Fascicolo 2

Vulpiani Marco; Chirchiglia Simone; Rossetti Claudio

Financial Reporting

Book Review: Nicola Dalla Via, XBRL for Business Reporting: Reference Framework, Network Analysis, and New...

2022 Fascicolo 2

Tenucci Andrea

Financial Reporting

GAAP-compliant versus non-GAAP voluntary disclosures relative to critical reporting dates

2022 Fascicolo 1

D’Angelo Thomas; Lam Marco; El-Gazzar Samir; Jacob Rudolph

Financial Reporting

Financial reporting and book-tax conformity: A review of the issues

2022 Fascicolo 1

Menicacci Luca

Financial Reporting

The role of the Big Four audit firms and the legal system in non-GAAP comparability

2022 Fascicolo 1

Macchioni Riccardo; Allini Alessandra; Prisco Martina

Financial Reporting

The role of Key Performance Indicators as a performance management tool in implementing corporate strategies:...

2022 Fascicolo 1

Hristov Ivo; Chirico Antonio; Camilli Riccardo

Financial Reporting

Climate change and Financial reporting

2022 Fascicolo 1

Cordero di Montezemolo Giulia; Strada Matteo

Financial Reporting

Book Review: Lorenzo Simoni, Business Models and Corporate Reporting: Defining the Platform to Illustrate Value...

2022 Fascicolo 1

Rawsthorne Sam

Financial Reporting

Dialogue with standard setters. The IASB proposals on the recognition of regulatory assets and regulatory...

2021 Fascicolo 1

Acunzo Alessio, Van der Tas Leo

Financial Reporting

Accounting discretion in family firms: The case of goodwill write-off. Evidence from US firms

2021 Fascicolo 1

Greco Giulio, Neri Lorenzo

Financial Reporting

Is risk reporting a possible link between financial and management accounting in private firms?

2021 Fascicolo 1

Crovini Chiara, Ossola Giovanni

Financial Reporting

Bridge over troubled water: Is it possible to define other comprehensive income?

2021 Fascicolo 1

Ryttersgaard Thomas

Financial Reporting

The complexity in measuring M&A performance: Is a multi-dimensional approach enough?

2021 Fascicolo 1

Roncagliolo Elisa, Avallone Francesco

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

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

2020 Fascicolo 2

Cisi Maurizio, Centrone Francesca Alice, Corazza Laura

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

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

IFRS 16 Leases

2019 Fascicolo 2

Bianchi Stefano

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