Convegno SIDREA 2020 - Bari, 17-18 settembre 2020
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Financial Reporting

Financial Reporting

Who Influences Whom? An Exploratory Analysis of the Interrelations between Accounting Research and the IASB’s...

2016 Fascicolo 1

Pizzo Michele , Moscariello Nicola, Teodori Claudio, Veneziani Monica, Rocca Laura, Quagli Alberto, Roncagliolo Elisa

Financial Reporting

Accounting Theory and Accounting Practice as Loosely Coupled Systems: A Historical Perspective on the Italian...

2016 Fascicolo 1

Zambon Stefano, Girella Laura

Financial Reporting

Indice

2015 Fascicolo 2

Financial Reporting

Reflections about Italian academic life in Economia Aziendale and its evolution

2015 Fascicolo 2

Collin Sven-Olof Yrjo

Financial Reporting

Corporate governance and information asymmetry between shareholders and lenders: an analysis of Italian listed companies

2015 Fascicolo 2

Pisano Sabrina, Lepore Luigi, Agrifoglio Rocco

Financial Reporting

Comprehensive Income: which potential effects on firms’ performance evaluation and users’ decision process?

2015 Fascicolo 2

Marchini Pier Luigi, D'Este Carlotta

Financial Reporting

Managerial discretion in authorising open market share repurchases: empirical evidence from the Italian context

2015 Fascicolo 2

Roncagliolo Elisa

Financial Reporting

Acquisition-type or merger-type accounting? Further insights on transactions involving businesses governed by the same party(-ies)

2015 Fascicolo 2

Onesti Tiziano, Romano Mauro, Taliento Marco

Financial Reporting

Indice

2015 Fascicolo 1

Financial Reporting

Directive 2013/34/EU, Article 6 An Analysis and some Implications. A Research Note

2015 Fascicolo 1

Alexander David

Financial Reporting

Why Do Firms Write Off Their Goodwill? A Comparison of Different Accounting Systems

2015 Fascicolo 1

Avallone Francesco, Gabbioneta Claudia, Ramassa Paola, Sorrentino Marco

Financial Reporting

Disclosures in Local Healthcare Organizations’ Social Reports. ‘What?’ and ‘Why?’ An Empirical Analysis of the...

2015 Fascicolo 1

Bonollo Elisa

Financial Reporting

Graphical Reporting in Italian Annual Reports during the Financial Crisis: Impression Management or Incremental Information?

2015 Fascicolo 1

Aresu Simone

Financial Reporting

Business Combinations under Common Control: Concerns, Criticisms and Strides

2015 Fascicolo 1

Onesti Tiziano, Romano Mauro, Taliento Marco

Financial Reporting

Indice

2014 Fascicolo 2

Financial Reporting

Detecting Earnings Manipulations: Time think about european SMEs. A call for a Joint International Research...

2014 Fascicolo 2

Giunta Francesco

Financial Reporting

Comparing the effects of IASB Proposal on leasing: an impact assessment of EU listed Companies

2014 Fascicolo 2

Fabi Tommaso, Laghi Enrico, Mattei Marco, Sura Alessandro

Financial Reporting

Estimating credit default swap spreads using accounting data, market quotes and credit ratings: the European...

2014 Fascicolo 2

Laghi Enrico, Di Marcantonio Michele, D'Amico Eugenio

Financial Reporting

The value relevance of earnings and book value across the EU. A comparative Analysis

2014 Fascicolo 2

Mechelli Alessandro, Cimini Riccardo

Financial Reporting

Impairment estimates for available-for-sale equity instruments under IFRS: evidence from italian Banks

2014 Fascicolo 2

Sannino Giuseppe, Ginesti Gianluca, Drago Carlo

Financial Reporting

The harmonization of public sector accounting in the European Union: The EPSAS Project

2014 Fascicolo 2

Sforza Vincenzo

Financial Reporting

Towards the international convergence of accounting standards: the case of Business Combinations and Goodwill

2014 Fascicolo 2

Olante Maria Elena

Financial Reporting

Indice

2014 Fascicolo 1

Financial Reporting

Do Corporate Governance Characteristics Affect Non-Financial Risk Disclosure in Government-owned Companies? The Italian Experience

2014 Fascicolo 1

Allini Alessandra, Manes Rossi Francesca, Macchioni Riccardo

Financial Reporting

The relation between R&D accounting treatment and the risk of the firm: Evidence from the...

2014 Fascicolo 1

Cimini Riccardo, Gaetano Alessandro, Pagani Alessandra

Financial Reporting

The Severity of Internal Controls over Financial Reporting Deficiencies: Differences among Types and Industries

2014 Fascicolo 1

Mazza Tatiana, Azzali Stefano

Financial Reporting

Business Model Literature Overview

2014 Fascicolo 1

Novak Ales

Financial Reporting

Removing ‘reliability’ from the IAS/IFRS framework. The EFRAG’s viewpoint

2014 Fascicolo 1

Sannino Giuseppe

Financial Reporting

Current issues on European Corporate Governance

2013 Fascicolo 3

D'Arcy Anne

Financial Reporting

SME Accounting Evolution in Europe: The role of EFRAG

2013 Fascicolo 3

Pieri Valerio

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