FINANCIAL REPORTING /2015

FINANCIAL REPORTING

Journal of financial communication

2 fascicoli all'anno, ISSN 2036-671X , ISSNe 2036-6779
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Fascicolo 2/2015

Sven-Olof Yrjo Collin, Reflections about Italian academic life in Economia Aziendale and its evolution

Sabrina Pisano, Luigi Lepore, Rocco Agrifoglio, Corporate governance and information asymmetry between shareholders and lenders: an analysis of Italian listed companies

Pier Luigi Marchini, Carlotta D'Este, Comprehensive Income: which potential effects on firms’ performance evaluation and users’ decision process?

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

Tiziano Onesti, Mario Romano, Marco Taliento, Acquisition-type or merger-type accounting? Further insights on transactions involving businesses governed by the same party(-ies)

Fabrizio Granà, Book Review

Fascicolo 1/2015

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

Francesco Avallone, Claudia Gabbioneta, Paola Ramassa, Marco Sorrentino, Why Do Firms Write Off Their Goodwill? A Comparison of Different Accounting Systems

Elisa Bonollo, Disclosures in Local Healthcare Organizations’ Social Reports. ‘What?’ and ‘Why?’ An Empirical Analysis of the Italian National Healthcare System

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

Raffaele Fiume, Tiziano Onesti, Mauro Romano, Marco Taliento, Dialogue with standard setters. Business Combinations under Common Control: Concerns, Criticisms and Strides

Claudia Gabbioneta, Book Review

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