Financial Reporting
n. 1/2015
Sommario
Directive 2013/34/EU, Article 6 An Analysis and some Implications. A Research Note
David Alexander |
pag. | 5 |
Why Do Firms Write Off Their Goodwill? A Comparison of Different Accounting Systems
Francesco Avallone, Claudia Gabbioneta, Paola Ramassa, Marco Sorrentino |
» | 23 |
Disclosures in Local Healthcare Organizations’ Social Reports. ‘What?’ and ‘Why?’ An Empirical Analysis of the Italian National Healthcare System
Elisa Bonollo |
» | 41 |
Graphical Reporting in Italian Annual Reports during the Financial Cri-sis: Impression Management or Incremental Information?
Simone Aresu |
» | 77 |
Dialogue with standard setters. Business Combinations under Common Control: Concerns, Criticisms and Strides
Raffaele Fiume, Tiziano Onesti, Mauro Romano, Marco Taliento |
» | 107 |
Book Review
Roberto Di Pietra, Stefano Zambon |
» | 127 |