FINANCIAL REPORTING /2023

FINANCIAL REPORTING

Journal of financial communication

2 fascicoli all'anno, ISSN 2036-671X , ISSNe 2036-6779
Prezzo fascicolo (inclusi arretrati): € 137,00
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Fascicolo 2/2023

Articles

Andrea Bafundi, Claudia Imperatore, Information asymmetries and debt financing: New evidence from the 2007-2008 financial crisis

Paola Paoloni, Giuseppe Modaffari, Martina Manzo, Non-Fungible Token valuation: State of the art and future insight

Alessandra Allini, Fiorenza Meucci, Flavio Spagnuolo, Annamaria Zampella, What drives discretionary loan loss provisions? The role of banks’ business model, listing status and COVID-19 crisis in the European banking sector

Carlo D’Augusta, Accrual quality, investor reaction to earnings, and the confirmatory role of sales news

Sections

Francesca Francioli, Alessandra Lardo, Raffaele Fiume, Dialogue with standard setters. The creation of the International Sustainability Standards Board: Evidence from the steps undertaken by the IFRS Foundation for Sustainability Reporting

Riccardo Camilli, Hira Salah ud din Khan, Book Review

Fascicolo 1/2023

Articles

Pablo de Andrés, Salvatore Polizzi, Enzo Scannella, Nuria Suárez, CSR disclosure in banking: A qualitative literature review

Emiliano Di Carlo, Lucrezia Fattobene, Marco Caiffa, Determinants of Intra-group Interlocking in European listed business groups

Cristian Carini, Laura Rocca, Monica Veneziani, Claudio Teodori, Exploring the accounting community perspective on the "Consultation Paper on Sustainability Reporting"

Chiara Crovini, Pier Luigi Marchini, Managing cyber risk in the financial sector: Insights from a case study

Sections

Stefano Bianchi, Dialogue with standard setters. Amendments to IAS 1 regarding non-current liabilities with covenants

Giulio Greco, Book Review. Luca Menicacci, Book-Tax Conformity in the IFRS era. Evidence from Italian Listed Companies

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