Fascicolo 2-3-4/2014
- Francesco Giunta, Detecting Earnings Manipulations: Time think about european SMEs. A call for a Joint International Research Project
- Tommaso Fabi, Enrico Laghi, Marco Mattei, Alessandro Sura, Comparing the effects of IASB Proposal on leasing: an impact assessment of EU listed Companies
- Enrico Laghi, Michele Di Marcantonio, Eugenio D'Amico, Estimating credit default swap spreads using accounting data, market quotes and credit ratings: the European Banks Case
- Alessandro Mechelli, Riccardo Cimini, The value relevance of earnings and book value across the EU. A comparative Analysis
- Giuseppe Sannino, Gianluca Ginesti, Carlo Drago, Impairment estimates for available-for-sale equity instruments under IFRS: evidence from italian Banks
- Vincenzo Sforza, Dialogue with standard setters
- Maria Elena Olante, Towards the international convergence of accounting standards: the case of Business Combinations and Goodwill
- Simone Aresu, Book review
Fascicolo 1/2014
- Alessandra Allini, Francesca Manes Rossi, Riccardo Macchioni, Do Corporate Governance Characteristics Affect Non-Financial Risk Disclosure in Government-owned Companies? The Italian Experience
- Riccardo Cimini, Alessandro Gaetano, Alessandra Pagani, The relation between R&D accounting treatment and the risk of the firm: Evidence from the Italian market
- Tatiana Mazza, Stefano Azzali, The Severity of Internal Controls over Financial Reporting Deficiencies: Differences among Types and Industries
- Ales Novak, Business Model Literature Overview
- Raffaele Fiume, Tiziano Onesti, Giuseppe Sannino, Dialogue with standard setters. Removing ‘reliability’ from the IAS/IFRS framework. The EFRAG’s viewpoint
- David Monciardini, Book Review