Sommario III Sezione

Introduzione

Tradizione e innovazione della comunicazione non finanziaria: la “prontezza” delle società quotate all’adozione della Direttiva 2014/95/UE

The governance of risks, state accountability and the rhetoric of accounting: a case study

Investigating risk disclosure practices in European listed companies. What’s going on about reputational risk?

L’integrated reporting alla luce del framework internazionale. Prime evidenze dall’esperienza italiana

Evaluating the integrated report quality

Analisi del contenuto dei sustainability report dei produttori di batterie per veicoli elettrici

Rilevanza del capitale intellettuale e sua incidenza sui valori di mercato nelle grandi imprese quotate italiane: elementi di misurazione e rendicontazione

Factors affecting the role of auditors in practice: a field study

Il contributo della Consob al controllo di qualità nella revisione contabile

Put your money where your mouth is: the difference between real commitment to sustainability and mere rhetoric

Omission bias within corporate reporting: evidence from a visual accounting experiment” and can be presented in the research area “financial disclosure

Sustainability reporting analyzed through content analysis and text mining: two techniques competing to generate the same results?

Female Directors and Annual Report Readability: Insights From Boardroom Network

A local-relation approach to the analysis of disclosure determinants

Opportunism in disclosing non-GAAP indicators: rationale and institutional drivers

Are female executives more informative? An analysis of tone and market reaction

Audit opinion and earnings management in family firms

Industry specific vs. task specific auditing expertise: the case of goodwill write-off

The relationship between board composition and corporate social performance. Evidence from Italy

Corporate water disclosure: its role in the governing mechanism

Does intellectual capital help predicting bankruptcy?

The contribution of business model mapping to intellectual capital measurement: a case study

Lights and shadows of IC reporting: the italian case

Business model disclosure relevance. An analysis of financial analyst reports

Alternative performance measures and ESMA guidelines: stakeholder’s communication improving

L’influenza delle caratteristiche del board sulla carbon disclosure. Evidenze empiriche in Italia”

Empirical evidence on earnings management strategies and their consequences in innovative SMEs

Unveiling the relationship between the social and economic-financial performance

How reliable is MD&A disclosure? A text analysis on US financial listed companies

Integrated reporting and financial analysts’ perception. Empirical evidence from Italy