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Content
2024, Volume 2024/1, Issue 1
- 5-22 Rethinking the academic accounting research model
by Mark C. Dawkins - 23-26 Discussion of ?Rethinking the academic accounting research model?
by Giorgio Gotti - 159-163 Dialogue with standard setters. Sustainability reporting and European Sustainability Reporting Standards (ESRS): The activity and viewpoint of the Organismo Italiano di Contabilit? (OIC)
by Michele Pizzo - 165-168 Anne Sigismund Huff (1999). Writing for Scholarly Publication. Sage, London, UK
by Jeffrey Muldoon
2023, Volume 2023/2, Issue 2
- 123-136 Dialogue with standard setters. The creation of the International Sustainability Standards Board: Evidence from the steps undertaken by the IFRS Foundation for Sustainability Reporting
by Francesca Francioli & Alessandra Lardo & Raffaele Fiume - 137-144 Book Review
by Riccardo Camilli & Hira Salah ud din Khan
2023, Volume 2023/1, Issue 1
- 67-96 Exploring the accounting community perspective on the "Consultation Paper on Sustainability Reporting"
by Cristian Carini & Laura Rocca & Monica Veneziani & Claudio Teodori - 127-134 Dialogue with standard setters. Amendments to IAS 1 regarding non-current liabilities with covenants
by Stefano Bianchi - 135-139 Book Review. Luca Menicacci, Book-Tax Conformity in the IFRS era. Evidence from Italian Listed Companies
by Giulio Greco
2022, Volume 2022/2, Issue 2
- 5-34 Interdisciplinary research by accounting scholars: An exploratory study
by Francesco Giovanni Avallone & Alberto Quagli & Paola Ramassa - 35-55 Does the Adoption of Planning and Control Tools Influence Performance? Opinions of Grantors and Grantees About Non-profit Projects
by Giacomo Boesso & Fabrizio Cerbioni & Andrea Menini - 57-88 Minorities? Representativeness on the Board and their Effect on the Level of Compliance with the Italian RPTs Regulation
by Pietro Fera & Rosa Vinciguerra - 89-112 Accounting and Big Data: Trends, opportunities and direction for practitioners and researchers
by Gianluca Gabrielli & Alice Medioli & Paolo Andrei - 113-139 The impairment test in contexts of socio-economic and financial turbulence
by Raffaele Fiume & Tiziano Onesti & Marco Vulpiani & Simone Chirchiglia & Claudio Rossetti - 141-146 Book Review. Nicola Dalla Via, XBRL for Business Reporting: Reference Framework, Network Analysis, and New Trends, FrancoAngeli, 2020
by Roberto Di Pietra & Stefano Zambon & Andrea Tenucci
2022, Volume 2022/1, Issue 1
- 5-40 GAAP-compliant versus non-GAAP voluntary disclosures relative to critical reporting dates
by Thomas D?Angelo & Marco Lam & Samir El-Gazzar & Rudolph Jacob - 41-77 Financial reporting and book-tax conformity: A review of the issues
by Luca Menicacci - 79-116 The role of the Big Four audit firms and the legal system in non-GAAP comparability
by Riccardo Macchioni & Alessandra Allini & Martina Prisco - 117-151 The role of Key Performance Indicators as a performance management tool in implementing corporate strategies: A critical review of the literature
by Ivo Hristov & Antonio Chirico & Riccardo Camilli - 155-166 Dialogue with standard setters. Climate change and Financial reporting
by Raffaele Fiume & Tiziano Onesti & Giulia Cordero di Montezemolo & Matteo Strada - 167-172 Book Review. Lorenzo Simoni, Business Models and Corporate Reporting: Defining the Platform to Illustrate Value Creation, Routledge, 2022 by Sam Rawsthorne
by Roberto Di Pietra & Stefano Zambon - 173-173 2021 Reviewers
by A cura della Redazione
2021, Volume 2021/2, Issue 2
- 5-44 The assurance of non-financial disclosure: A longitudinal analysis of the academic and professional literature
by Michele Guidi & Marco Giuliani & Maria Serena Chiucchi & Stefano Marasca - 45-79 Non-financial disclosure and women on board: Is a mandatory approach on gender quotas effective to increase communication quality?
by Rebecca Miccini - 81-117 Improving business model disclosure in the annual report: Insights from an interventionist research project
by Carlo Bagnoli & Antonio Costantini & Maurizio Massaro - 119-160 Integrated reporting: Much ado about nothing?
by Brigitte de Graaff & Bert Steens & Kees Camfferman - 161-173 Dialogue with standard setters. edited by Raffaele Fiume and Tiziano Onesti. COVID-19: The impact on IFRS Financial Reporting
by Alberto Quagli & Paola Ramassa & Marco Venuti - 175-179 Book reviews
by Rosa Lombardi
2021, Volume 2021/1, Issue 1
- 5-28 Accounting discretion in family firms: The case of goodwill write-off. Evidence from US firms
by Giulio Greco & Lorenzo Neri - 29-60 Is risk reporting a possible link between financial and management accounting in private firms?
by Chiara Crovini & Giovanni Ossola - 61-87 Bridge over troubled water: Is it possible to define other comprehensive income?
by Thomas Ryttersgaard - 89-117 The complexity in measuring M&A performance: Is a multi-dimensional approach enough?
by Elisa Roncagliolo & Francesco Avallone - 119-126 The IASB proposals on the recognition of regulatory assets and regulatory liabilities in the IFRS financial statements
by Raffaele Fiume & Tiziano Onesti & Giorgio Alessio Acunzo & Leo Van der Tas - 127-132 Book reviews
by Roberto Di Pietra & Stefano Zambon & Giuseppe Marzo - 133-133 Reviewer 2020
by A cura della Redazione
2020, Volume 2020/2, Issue 2
- 5-32 Does the Integrated Reporting?s definition of human capital fit with the HR manager?s perspective?
by Maurizio Cisi & Francesca Alice Centrone & Laura Corazza - 33-61 Can a quantitative approach be mitigated? Proposals for the application of the "early warnings" required by the new Italian Insolvency Code
by Fabrizio Bava & Massimo Cane & Melchior Gromis di Trana - 63-97 Are tax incentives determinant and relevant for capitalizing R&D expenditures? Evidence from Europe
by Giuseppe Di Martino & Grazia Dicuonzo & Arcangelo Vitelli & Vittorio Dell?Atti - 99-124 Integrated reporting and the epistemic authority of Big Data: An exploratory study from the banking industry
by Alice Francesca Sproviero - 125-132 The use of video in corporate reporting
by Thomas Toomse-Smith - 133.-138 Book Review
by Thomas Henschel
2020, Volume 2020/1, Issue 1
- 5-46 The information content of Fairness Opinions in M&A: Evidence from Italy
by Lucie Courteau - 47-81 A critical approach to BSC studies: State of art, critical issues and future trends
by Ivo Hristov & Antonio Chirico - 83-123 European Financial Reporting Enforcement: Analysis of Practices and Indices
by Thomas Riise Johansen & Carsten Allerslev Olsen & Thomas Plenborg - 125-148 Is IFRS 9 better than IAS 39 for investors? decisions? Evidence from the European context at the beginning of the transition year
by Alessandro Mechelli & Vincenzo Sforza & Riccardo Cimini - 149-159 Dialogue with standard setters. Potential impacts of the COVID-19 on IFRS financial statements
by Raffaele Fiume & Tiziano Onesti & Stefano Bianchi - 161-164 Book Review
by Alessandro Gaetano - 165-165 Reviewer 2019
by A cura della Redazione
2019, Volume 2019/2, Issue 2
- 5-8 Beyond financial reporting disclosures
by Bruce K. Behn & Francesca Rossignoli & Silvano Corbella - 9-41 Informativeness Assessment of Risk and Risk-Management Disclosure in Corporate Reporting: An Empirical Analysis of Italian Large Listed Firms
by Francesco De Luca & Ho-Tan-Phat Phan - 43-72 Beyond Financial Reporting. Integrated Reporting and its determinants: Evidence from the context of European state-owned enterprises
by Giuseppe Nicol? & Gianluca Zanellato & Francesca Manes-Rossi & Adriana Tiron-Tudor - 73-95 Systematic literature network analysis in accounting: A first application on integrated reporting research
by Niccol? Comerio & Patrizia Tettamanzi - 111-140 Putting integrated reporting where it was not: The case of the not-for-profit sector
by Laura Girella & Paola Dameri - 141-150 Dialogue with standard setters
by Stefano Bianchi - 151-154 Book Review
by Charles Mario Abela
2019, Volume 2019/1, Issue 1
- 5-35 The effectiveness of intellectual capital disclosure in market assessments of corporate value creation
by Anna Maria Biscotti & Eugenio D?Amico & Sabato Vinci - 37-82 Signing the letter to shareholders: Does the Signatory?s role relate to impression management?
by Saverio Bozzolan & Giovanna Michelon & Marco Mattei & Andrea Giornetti - 83-111 The effects of business model regulation on the value relevance of traditional performance measures. Some evidence from UK companies
by Lorenzo Simoni & Laura Bini & Francesco Giunta - 113-143 The level of compliance with the Italian Legislative Decree No. 254/2016 and its determinants: Insights from Italy
by Valter Cantino & Alain Devalle & Simona Fiandrino & Donatella Busso - 145-153 Dialogue with standard setters. Disclosure initiative and related research projects
by Raffaele Fiume & Tiziano Onesti & Stefano Bianchi - 155-162 Book Review
by Laura Mazzola & Massimo Contrafatto
2018, Volume 2018/2, Issue 2
- 5-6 Greetings from the editor: Ten years of personal engagement in Financial Reporting
by Alberto Quagli - 7-35 The value relevance of the fair value hierarchy. Empirical evidence from the European Union
by Alessandro Mechelli & Vincenzo Sforza & Alessandra Stefanoni & Riccardo Cimini - 37-71 Determining characteristics of boards adopting Integrated Reporting
by Simona Alfiero & Massimo Cane & Ruggiero Doronzo & Alfredo Esposito - 73-109 Do letters to shareholders inform or mislead? Insights from insider trading
by Elena Beccalli & Saverio Bozzolan & Enrico Laghi & Marco Mattei - 111-134 The role of institutions in the process of global convergence to IFRS
by Roberto Aprile & Laura Bini - 135-140 Book Review
by Paola Rossi
2018, Volume 2018/1, Issue 1
- 5-39 Related parties disclosure: Is a risk-based approach more effective?
by Fabrizio Bava & Melchior Gromis di Trana & Donatella Busso & Piero Pisoni - 41-66 A theoretical contribution to 21st Century problems in financial reporting
by David Alexander & Roberta Fasiello - 67-102 Global financial crisis and relevance of GRI disclosure in Italy. Insights from the stakeholder theory and the legitimacy theory
by Luca Fornaciari & Caterina Pesci - 103-131 Potential of IFRS 8: Managerial "customization", relevance of subsidiaries and separate financial statements
by Andrea Cuccia - 133-175 Conceptual shifts in accounting: Transplanting the notion of boundary from financial to non-financial reporting
by Laura Girella & Mario Abela & Elisa Rita Ferrari - 177-187 Dialogue with standard setters
by Mario Monda & Raffaele Fiume - 189-191 First call for papers Financial Reporting - IX Workshop
by A cura della Redazione - 193-193 Reviewer 2017
by A cura della Redazione
2017, Volume 2017/2, Issue 2
- 5-22 Italian academia facing an international scenario: Issues and trends
by Andrea Lionzo - 23-27 Toward a learned profession: The future of accounting research
by Bruce Behn - 29-42 Increasing the value of accounting research: An Italian perspective
by Aldo Pavan & Isabella Fadda - 43-49 Some notes about financial accounting research: Research methodology, epistemological approaches and practical implications
by Marco Allegrini & Giulio Greco - 51-60 Past evolution and recent trends in accounting research
by Annalisa Prencipe - 61-65 The points of contacts between academics and professionals
by Massimiliano Semprini - 67-74 The usefulness of accounting research: A practitioner?s point of view
by Giovanni Andrea Toselli - 75-80 Accounting research production and evaluation: The view of the professionals
by Orazio Vagnozzi
2017, Volume 2017/1, Issue 1
- 5-29 The Reporting Entity in Private-Public Accounting Harmonisation. Is Control Enough for the Local Government Consolidated Financial Statements?
by Cristian Carini & Laura Rocca & Claudio Teodori & Monica Veneziani - 31-61 Concerned about Going Concern: When do Entities in Liquidation have to be Considered a Non-Going Concern According to IFRS?
by Marius Hasslinger & Michael Olbrich & David Rapp - 63-82 The Association between Big4 and Cost of Debt in Private Firms
by Stefano Azzali & Tatiana Mazza - 83-99 Discretionary Accruals in Italian Private Firms and Non-Linear Bank Loan Granting
by Elisabetta Mafrolla & Viola Nobili
2016, Volume 2016/2, Issue 2
- 5-31 Put Your Money where Your Mouth is: The Difference between Real Commitment to Sustainability and Mere Rhetoric
by Laura Bini & Marco Bellucci & Francesco Giunta - 33-54 Income Smoothing via Loan Loss Provision in Credit Cooperative Banks
by Stefano Azzali & Luca Fornaciari & Tatiana Mazza - 55-78 The Connectivity of Information in Integrated Reporting. Empirical Evidence from International Context
by Alberto Incollingo & Michela Bianchi - 79-112 Web-Based Financial Reporting: An Interpretative Model for Corporate Communications on Social Media
by Paola Ramassa & Costanza Di Fabio - 113-121 Book Review
by Costanza Di Fabio - 123-123 Referee 2016
by A cura della Redazione
2016, Volume 2016/1, Issue 1
- 5-13 "The ?Real? Impact Factor: Accounting Research, Practice, and Users: Towards a New Relationship between Academia, Professionals, and Standard Setters in Accounting
by Anne McGeachin & Alan Teixeira & Stefano Zambon - 15-28 The "Real" Impact Factor: Reflections on the Impact of the Research Excellence Framework
by Jane Broadbent - 29-57 The Real Impact Factor and the Gap between Accounting Research and Practice
by Alberto Quagli & Francesco Avallone & Paola Ramassa - 59-76 Accounting Research: Relevance Lost
by Andrew Higson & Rasha Kassem - 77-94 Who Influences Whom? An Exploratory Analysis of the Interrelations between Accounting Research and the IASB?s Standard Setting Activity
by Michele Pizzo & Nicola Moscariello & Claudio Teodori & Monica Veneziani & Laura Rocca & Alberto Quagli & Elisa Roncagliolo - 95-133 Accounting Theory and Accounting Practice as Loosely Coupled Systems: A Historical Perspective on the Italian Case (1930-1990)
by Stefano Zambon & Laura Girella - 135-139 Commentary. Research and practice in accounting: A collaborative perspective
by Allister Wilson
2015, Volume 2015/2, Issue 2
- 5-25 Reflections about Italian academic life in Economia Aziendale and its evolution
by Sven-Olof Yrjo Collin - 27-53 Corporate governance and information asymmetry between shareholders and lenders: an analysis of Italian listed companies
by Sabrina Pisano & Luigi Lepore & Rocco Agrifoglio - 55-94 Comprehensive Income: which potential effects on firms? performance evaluation and users? decision process?
by Pier Luigi Marchini & Carlotta D'Este - 95-116 Managerial discretion in authorising open market share repurchases: empirical evidence from the Italian context
by Elisa Roncagliolo - 117-137 Acquisition-type or merger-type accounting? Further insights on transactions involving businesses governed by the same party(-ies)
by Tiziano Onesti & Mario Romano & Marco Taliento - 139-148 Book Review
by Fabrizio Gran?
2015, Volume 2015/1, Issue 1
- 5-22 Directive 2013/34/EU, Article 6 An Analysis and some Implications. A Research Note
by David Alexander - 23-40 Why Do Firms Write Off Their Goodwill? A Comparison of Different Accounting Systems
by Francesco Avallone & Claudia Gabbioneta & Paola Ramassa & Marco Sorrentino - 41-75 Disclosures in Local Healthcare Organizations? Social Reports. ?What?? and ?Why?? An Empirical Analysis of the Italian National Healthcare System
by Elisa Bonollo - 77-106 Graphical Reporting in Italian Annual Reports during the Financial Crisis: Impression Management or Incremental Information?
by Simone Aresu - 107-126 Dialogue with standard setters. Business Combinations under Common Control: Concerns, Criticisms and Strides
by Raffaele Fiume & Tiziano Onesti & Mauro Romano & Marco Taliento - 127-131 Book Review
by Claudia Gabbioneta
2014, Volume 2014/2-3-4, Issue 2-3-4
- 5-15 Detecting Earnings Manipulations: Time think about european SMEs. A call for a Joint International Research Project
by Francesco Giunta - 17-57 Comparing the effects of IASB Proposal on leasing: an impact assessment of EU listed Companies
by Tommaso Fabi & Enrico Laghi & Marco Mattei & Alessandro Sura - 59-81 Estimating credit default swap spreads using accounting data, market quotes and credit ratings: the European Banks Case
by Enrico Laghi & Michele Di Marcantonio & Eugenio D'Amico - 83-113 The value relevance of earnings and book value across the EU. A comparative Analysis
by Alessandro Mechelli & Riccardo Cimini - 115-140 Impairment estimates for available-for-sale equity instruments under IFRS: evidence from italian Banks
by Giuseppe Sannino & Gianluca Ginesti & Carlo Drago - 141-154 Dialogue with standard setters
by Vincenzo Sforza - 155-170 Towards the international convergence of accounting standards: the case of Business Combinations and Goodwill
by Maria Elena Olante - 171-178 Book review
by Simone Aresu
2014, Volume 2014/1, Issue 1
- 5-31 Do Corporate Governance Characteristics Affect Non-Financial Risk Disclosure in Government-owned Companies? The Italian Experience
by Alessandra Allini & Francesca Manes Rossi & Riccardo Macchioni - 33-54 The relation between R&D accounting treatment and the risk of the firm: Evidence from the Italian market
by Riccardo Cimini & Alessandro Gaetano & Alessandra Pagani - 55-77 The Severity of Internal Controls over Financial Reporting Deficiencies: Differences among Types and Industries
by Tatiana Mazza & Stefano Azzali - 79-130 Business Model Literature Overview
by Ales Novak - 131-138 Dialogue with standard setters. Removing ?reliability? from the IAS/IFRS framework. The EFRAG?s viewpoint
by Raffaele Fiume & Tiziano Onesti & Giuseppe Sannino - 139-146 Book Review
by David Monciardini
2013, Volume 2013/3-4, Issue 3-4
- 5-11 Current issues on European Corporate Governance
by Anne d'Arcy - 13-17 Research Forum on "Intangibles"
by Stefano Zambon - 19-52 Balancing on a Tightrope: Customer Relational Capital, Value Creation and Disclosure
by Vivien Beattie & Robin Roslender & Sarah Jane Smith - 53-73 The Story of the French Touch on "Immat?riels": A Retrospective
by Bernard Gumb & Alan Fustec - 75-109 Regulating through the "Logic of Appropriateness" and the "Rhetoric of the Expert": The Role of Consultants in the Case of Intangibles Reporting in Germany
by Laura Girella - 111-140 Some Unintended Consequences of Metaphors: The Case of Capital in Intellectual Capital Research
by Giuseppe Marzo - 141-168 Risk Disclosures in the Annual Reports of Italian Listed Companies
by Lorenzo Neri & Antonella Russo - 169-189 Dialogue with standard setters
by Raffaele Fiume & Tiziano Onesti & Valerio Pieri - 191-201 Book Review
by Roberto Di Pietra
2013, Volume 2013/2, Issue 2
- 5-8 Special Forum on "Social and Environmental Accounting and Accountability"
by Charles Cho & Ericka Costa & Giovanna Michelon - 9-26 Lessons from the Third Wave: A reflection on the rediscovery of Corporate Social Responsibility by the mainstream accounting research community
by Dennis M. Patten - 27-46 Socio-environmental reporting trends in the Italian local government: Thrive or wither?
by Enrico Bracci & Mouhcine Tallaki - 47-70 Research needs and opportunities in Context-Based Sustainability
by Mark W. McElroy & Bill Baue - 71-78 Has accounting quality increased in Europe after IFRS adoption?
by Bernard Raffournier - 79-85 Dialogue with standard setters. The EFRAG activities on taxation: A survey of the recent work
by Raffaele Fiume & Stefania Vignini - 87-95 Book Review
by Giuseppe Marzo
2013, Volume 2013/1, Issue 1
- 5-6 Editorial. Just some order in financial reporting studies - the need for a taxonomy
by Alberto Quagli - 7-11 Increasing the relevance of "Policy Relevant Research"
by Araceli Mora - 13-41 Assessing value relevance of comprehensive income in European banks and other financial institutions
by Alessandro Mechelli & Riccardo Cimini - 43-79 Risk profile disclosure requirements for Italian insurance companies: Differences in the financial statement preparation
by Francesca Buzzichelli & Roberto Di Pietra - 81-120 An exploratory study of intangibles risk disclosure in annual reports of banking companies from the UK, US, Germany and Italy - Some descriptive insights
by Susanne Durst - 121-167 Investigation of risk management and risk disclosure practices of Italian listed local utilities
by Selena Aureli & Federica Salvatori - 169-173 Dialogue with standard setters
by Raffaele Fiume - 175-186 Current development of Disclosure Framework within the EFRAG Proactive Work
by Antonella Russo - 187-195 Book Review
by Donatella Casale - 197-197 Reviewer 2012
by A cura della Redazione
2012, Volume 2012/4, Issue 4
- 5-6 Editorial. Lots done, more to do.
by Alberto Quagli - 7-13 Is there such a thing as European Financial Reporting?
by David Alexander - 15-34 Oral financial reporting: A rhetorical analysis of earnings calls
by Belinda Crawford Camiciottoli - 35-64 Impression management and legitimacy strategies: The BP case
by Giovanna Michelon - 65-85 The proposal for updating the EU Accounting Directives: The adequacy of the proposal versus the legislative targets
by Marco Venuti - 87-107 Lessons learned from the financial crisis - unveiling alternative approaches within valuation and accounting theory
by Gerrit Brosel & Martin Toll & Mario Zimmermann - 109-118 Dialogue with standard setters
by Raffaele Fiume - 119-122 Book review
by Michela Cordazzo
2012, Volume 2012/3, Issue 3
- 5-8 Editoriale. Un paio di riflessioni sulle regole per le abilitazioni scientifiche nazionali
by Alberto Quagli - 9-29 La value relevance incrementale dell?other comprehensive income rispetto al net income. Un?analisi sulle societ? quotate in Italia
by Stefania Veltri & Olga Ferraro - 31-50 Rilevanza ed affidabilit? del valore contabile dell?avviamento e dei beni immateriali sul mercato italiano
by Giovanni Liberatore & Tommaso Ridi & Filippo Di Pietro - 31-50 I compensi agli amministratori: analisi della disclosure nei Bilanci delle societ? italiane quotate
by Maria Cleofe Giorgino & Anna Paris & Sergio Paternostro - 79-109 Accounting e reporting dei diritti di emissione. Modelli di rilevazione proposti e pratiche emergenti
by Lara Tarquinio - 111-133 La valutazione del patrimonio museale: il caso del Museo di Storia Naturale di Firenze
by Giacomo Manetti & Massimo Valeri - 135-139 Audit e professioni contabili / Le novit? sulla Revisione legale dei conti
by Raffaele Fiume & Felice Marinelli - 141-147 Recensioni
by Roberto Di Pietra
2012, Volume 2012/2, Issue 2
- 5-9 Editoriale. Piccole imprese, piccoli bilanci, piccoli ricercatori.
by Alberto Quagli - 11-41 IAS 1 revised e nuova rappresentazione della performance economica nel bilancio: evidenze empiriche da Italia e Francia
by Alberto Incollingo & Ferdinando Di Carlo - 43-79 Cambiamenti di cash generating unit e valutazione dell?avviamento
by Gabriele D'Alauro - 81-109 Professione amministratori: interlocking directorship e qualit? degli utili nelle imprese italiane quotate
by Claudia Arena - 111-125 Prevalenza della forma sulla sostanza: la razionalit? dell?analista finanziario e il ruolo delle aspettative
by Stefano Guidantoni & Lorenzo Neri - 127-140 La revisione dei principi contabili nazionali: prime considerazioni sul Progetto OIC
by Alessandro Gaetano & Riccardo Cimini & Alessandra Pagani - 141-147 Book Review
by Roberto Di Pietra
2012, Volume 2012/1, Issue 1
- 5-6 Editoriale Per aspera ad astra: 2012, un anno molto importante per Financial Reporting
by Alberto Quagli - 7-43 Un nuovo approccio statistico per l?individuazione delle manipolazioni degli utili: evidenze empiriche dal mercato italiano
by Antonio Fabio Di Narzo & Marzia Freo & Marco Maria Mattei - 45-73 La disclosure del bilancio in forma abbreviata delle piccole imprese
by Marco Bisogno & Gaetano Matonti - 75-112 La disclosure dei resoconti semestrali di gestione IAS-compliant. Evidenze empiriche sulle societ? quotate italiane
by Manuela Lucchese - 113-132 The determinants of segment disclosure: an empirical analysis on Italian listed companies
by Sabrina Pisano & Loris Landriani - 133-138 Audit e professioni contabili. Nuova linfa alla Fiscalit? differita attiva dalle modifiche al regime di riporto delle perdite fiscali
by Alesandro Gaetano & Enrico Macario - 139-142 Book Review / Accounting for Value
by Lorenzo Neri
2011, Volume 2011/Suppl. 3, Issue Suppl. 3
- 5-16 The managerialisation of Financial Reporting: an introduction to a destabilising accounting change
by Stefano Zambon - 17-39 Goodwill accounting as a missing link between financial and management accounting: literature review and research agenda
by Alberto Quagli - 41-59 Business model in management commentary and the links with management accounting
by Lino Cinquini & Andrea Tenucci - 61-79 The role of performance indicators in management commentary
by Riccardo Silvi & Monica Bartolini - 81-102 The value relevance of non-financial performance indicators: new cues from the European fashion industry
by Francesco Dainelli & Francesco Giunta
2011, Volume 2011/4, Issue 4
- 5-8 Tempo di framework. Non sprechiamolo..
by Alberto Quagli - 9-48 La struttura del Comprehensive Income Statement : le indicazioni del progetto congiunto IASB-FASB Financial Statement Presentation
by Michele Pisani - 49-79 L?efficacia del sistema dei controlli contabili delle societ? quotate italiane: un?analisi delle impugnative di bilancio effettuate dalla Consob
by Giulia Romano & Andrea Guerrini - 81-106 Il prospetto di raccordo nella comunicazione economico-finanziaria consolidata
by Luca Fornaciari - 107-133 Informativa sul tasso di attualizzazione nella stima dell?avviamento secondo lo IAS36: un confronto fra Italia e Paesi nordici
by Giovanni Liberatore & Francesco Mazzi - 135-146 Audit e professioni contabili
by Alessandro Gaetano - 147-153 Book Review
by Shibashish Mukherjee
2011, Volume 2011/3 Supp, Issue 3 Supp
- 5-16 The managerialisation of Financial Reporting: an introduction to a destabilising accounting change
by Stefano Zambon - 17-39 Goodwill accounting as a missing link between financial and management accounting: literature review and research agenda
by Alberto Quagli - 41-59 Business model in management commentary and the links with management accounting
by Lino Cinquini & Andrea Tenucci - 61-79 The role of performance indicators in management commentary
by Riccardo Silvi & Monica Bartolini - 81-102 The value relevance of non-financial performance indicators: new cues from the European fashion industry
by Francesco Dainelli & Francesco Giunta