A Special Issue of Financial Reporting
Bruce K. Behn, University of Tennessee
Francesca Rossignoli, University of Verona
Silvano Corbella, University of Verona
About the special issue
This Special Issue aims to investigate new venues of corporate disclosure, such as non-financial reporting and non-GAAP measures, focusing on their contents, their relevance for capital markets, and their impact on organizations and users’ behaviours.
Empirical research papers are welcome, both using quantitative and qualitative methods, focusing on the empirics of practice, cases, and experiences. Covered topics include, but are not limited to, the following:
- Financial reporting beyond accounting standards (i.e. non-GAAP measures and street earnings);
- Non-financial communication to stakeholders (i.e. integrated reporting, corporate and social reporting, and ESG measures);
- Accounting regulation: regulators’ role in avoiding misrepresentation while satisfying stakeholders’ call for information;
- Monitoring duties and audit impacts on corporate reporting beyond accounting standards;
- Managerial and cost accounting enhancing non-financial and non-GAAP reporting.
The Special Issue will welcome papers focused on “New frontiers of the reporting”, as described above, including those presented at the SIDREA Conference 2018, held in Verona, on 13-14 September 2018. Manuscripts should be submitted electronically, using https://www.francoangeli.it/riviste/sommario.asp?IDRivista= 163&lingua=en&anno=2018
All invited submissions will be subjected to double-blind reviews. No fees are collected for manuscripts that are accepted/not accepted for publication.
Submission deadline: February 15th 2019
Notification of acceptance / rejection: 15 th March 2019
Final acceptance (notification of DOI): 31st August 2019
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