Articoli del periodico "Financial reporting"

Articolo Anno: 2014

Impairment estimates for available-for-sale equity instruments under IFRS: evidence from italian Banks

Sannino, Giuseppe - Drago, Carlo - Ginesti, Gianluca

In: Financial reporting , n. 2/3/4, pp. 115-140

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Articolo Anno: 2014

The relation between R&D accounting treatment and the risk of the firm: Evidence from the Italian market

Gaetano, Alessandro - Cimini, Riccardo - Pagani, Alessandra

In: Financial reporting , n. 1, pp. 33-54

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Articolo Anno: 2014

Removing 'reliability' from the IAS/IFRS framework. The EFRAG's viewpoint

Sannino, Giuseppe

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

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Articolo Anno: 2014

The Severity of Internal Controls over Financial Reporting Deficiencies: Differences among Types and Industries

Azzali, Stefano - Mazza, Tatiana

In: Financial reporting , n. 1, pp. 55-77

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Articolo Anno: 2014

Towards the international convergence of accounting standards: the case of Business Combinations and Goodwill

Olante, Elena Maria

In: Financial reporting , n. 2/3/4, pp. 155-170

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Articolo Anno: 2014

The value relevance of earnings and book value across the EU. A comparative Analysis

Mechelli, Alessandro - Cimini, Riccardo

In: Financial reporting , n. 2/3/4, pp. 83-113

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Articolo Anno: 2013

Assessing value relevance of comprehensive income in European banks and other financial institutions

Mechelli, Alessandro - Cimini, Riccardo

In: Financial reporting , n. 1, pp. 13-41

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Articolo Anno: 2013

Balancing on a Tightrope: Customer Relational Capital, Value Creation and Disclosure

Beattie, Vivien - Roslender, Robin - Jane Smith, Sarah

In: Financial reporting , n. 3/4, pp. 19-52

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Articolo Anno: 2013

Current development of Disclosure Framework within the EFRAG Proactive Work

Russo, Antonella

In: Financial reporting , n. 1, pp. 175-186

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Articolo Anno: 2013

Current issues on European Corporate Governance

d'Arcy, Anne

In: Financial reporting , n. 3/4, pp. 5-11

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Articolo Anno: 2013

Dialogue with standard setters

Fiume, Raffaele

In: Financial reporting , n. 1, pp. 169-173

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Articolo Anno: 2013

Dialogue with standard setters. The EFRAG activities on taxation: A survey of the recent work

Fiume, Raffaele - Vignini, Stefania

In: Financial reporting , n. 2, pp. 79-85

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Articolo Anno: 2013

An exploratory study of intangibles risk disclosure in annual reports of banking companies from the UK, US, Germany and Italy - Some descriptive insights

Durst, Susanne

In: Financial reporting , n. 1, pp. 81-120

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Articolo Anno: 2013

Has accounting quality increased in Europe after IFRS adoption?

Raffournier, Bernard

In: Financial reporting , n. 2, pp. 71-78

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Articolo Anno: 2013

Has accounting quality increased un Europe after IFRS adoption?

Raffournier, Bernard

In: Financial reporting , n. 2, pp. 71-78

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Articolo Anno: 2013

Increasing the relevance of 'Policy relevant Research'

Mora, Araceli

In: Financial reporting , n. 1, pp. 7-11

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Articolo Anno: 2013

Investigation of risk management and risk disclosure practices of Italian listed local utilities

Salvatori, Federica - Aureli, Serena

In: Financial reporting , n. 1, pp. 121-167

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Articolo Anno: 2013

Just some order in financial reporting studies - the need for a taxonomy

Quagli, Alberto

In: Financial reporting , n. 1, pp. 5-6

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Articolo Anno: 2013

Lessons from the Third Wave: a reflection on the rediscovery of Corporate Social Responsability by the mainstream accounting research community

Patten, Dennis M.

In: Financial reporting , n. 2, pp. 9-26

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Articolo Anno: 2013

Lessons from the Third Wave: A reflection on the rediscovery of Corporate Social Responsibility by the mainstream accounting research community

M. Patten, Dennis

In: Financial reporting , n. 2, pp. 9-26

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