Articoli filtrati

Articolo Anno: 2023

What drives discretionary loan loss provisions? The role of banks’ business model, listing status and COVID-19 crisis in the European banking sector

Allini, Alessandra - Zampella, Annamaria - Meucci, Fiorenza - Spagnuolo, Flavio

In: Financial reporting , n. 2, pp. 71-96

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Articolo Anno: 2023

What drives discretionary loan loss provisions? The role of banks? business model, listing status and COVID-19 crisis in the European banking sector

Allini, Alessandra - Zampella, Annamaria - Meucci, Fiorenza - Spagnuolo, Flavio

In: Financial reporting , n. 2, pp. 71-96

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Articolo Anno: 2016

Web-Based Financial Reporting: An Interpretative Model for Corporate Communications on Social Media

Ramassa, Paola - Di_Fabio, Costanza

In: Financial reporting , n. 2, pp. 79-112

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Articolo Anno: 2016

Who Influences Whom? An Exploratory Analysis of the Interrelations between Accounting Research and the IASB's Standard Setting Activity

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

In: Financial reporting , n. 1, pp. 77-94

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Articolo Anno: 2015

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

Avallone, Francesco - Gabbioneta, Claudia - Ramassa, Paola - Sorrentino, Marco

In: Financial reporting , n. 1, pp. 23-40

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