Articoli del periodico "Financial reporting"

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

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

Taliento, Marco - Onesti, Tiziano - Romano, Mario

In: Financial reporting , n. 2, pp. 117-137

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Articolo Anno: 2015

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

Marchini, Pier Luigi - D'Este, Carlotta

In: Financial reporting , n. 2, pp. 55-94

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Articolo Anno: 2015

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

Pisano, Sabrina - Agrifoglio, Rocco - Lepore, Luigi

In: Financial reporting , n. 2, pp. 27-53

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Articolo Anno: 2015

Dialogue with standard setters. Business Combinations under Common Control: Concerns, Criticisms and Strides

Fiume, Raffaele - Romano, Mauro - Taliento, Marco - Onesti, Tiziano

In: Financial reporting , n. 1, pp. 107-126

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Articolo Anno: 2015

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

Alexander, David

In: Financial reporting , n. 1, pp. 5-22

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Articolo Anno: 2015

Disclosures in Local Healthcare Organizations' Social Reports. 'What?' and 'Why?' An Empirical Analysis of the Italian National Healthcare System

Bonollo, Elisa

In: Financial reporting , n. 1, pp. 41-75

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Articolo Anno: 2015

Disclosures in Local Healthcare Organizations' Social Reports. 'What?' and 'Why?' An Empirical Analysis of the Italian National Healthcare System

Bonollo, Elisa

In: Financial reporting , n. 1, pp. 41-75

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Articolo Anno: 2015

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

Aresu, Simone

In: Financial reporting , n. 1, pp. 77-106

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Articolo Anno: 2015

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

Roncagliolo, Elisa

In: Financial reporting , n. 2, pp. 95-116

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Articolo Anno: 2015

Reflections about Italian academic life in Economia Aziendale and its evolution

Yrjo Collin, Sven-Olof

In: Financial reporting , n. 2, pp. 5-25

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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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Articolo Anno: 2014

Business Model Literature Overview

Novak, Ales

In: Financial reporting , n. 1, pp. 79-130

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Articolo Anno: 2014

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

Laghi, Enrico - Mattei, Marco - Sura, Alessandro - Fabi, Tommaso

In: Financial reporting , n. 2/3/4, pp. 17-57

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Articolo Anno: 2014

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

Giunta, Francesco

In: Financial reporting , n. 2/3/4, pp. 5-15

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Articolo Anno: 2014

Dialogue with standard setters

Sforza, Vincenzo

In: Financial reporting , n. 2/3/4, pp. 141-154

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Articolo Anno: 2014

Dialogue with standard setters. Removing 'reliability' from the IAS/IFRS framework. The EFRAG's viewpoint

Fiume, Raffaele - Sannino, Giuseppe - Onesti, Tiziano

In: Financial reporting , n. 1, pp. 131-138

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Articolo Anno: 2014

Dialogue with standard setters. Removing 'reliability' from the IAS/IFRS framework. The EFRAG's viewpoint

Fiume, Raffaele - Sannino, Giuseppe - Onesti, Tiziano

In: Financial reporting , n. 1, pp. 131-138

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Articolo Anno: 2014

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

Manes Rossi, Francesca - Allini, Alessandra - Macchioni, Riccardo

In: Financial reporting , n. 1, pp. 5-31

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Articolo Anno: 2014

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

D'Amico, Eugenio - Laghi, Enrico - Di_Marcantonio, Michele

In: Financial reporting , n. 2/3/4, pp. 59-81

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