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2018

Related parties disclosure: Is a risk based approach more effective?
Bava Fabrizio, Gromis di Trana Melchior, Busso Donatella, Pisoni Piero
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A theoretical contribution to 21st Century problems in financial reporting
Alexander David, Fasiello Roberta
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Global financial crisis and relevance of GRI disclosure in Italy. Insights from the stakeholder theory and the legitimacy theory
Fornaciari Luca, Pesci Caterina
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Potential of IFRS 8: Managerial “customization”, relevance of subsidiaries and separate financial statements
Cuccia Andrea
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Conceptual shifts in accounting: Transplanting the notion of boundary from financial to non-financial reporting
Girella Laura, Abela Mario, Ferrari Elisa Rita
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Dialogue with standard setters
Monda Mario, Fiume Raffaele
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2017

The Reporting Entity in Private-Public Accounting Harmonisation. Is Control Enough for the Local Government Consolidated Financial Statements?
Cristian Carini, Laura Rocca, Claudio Teodori, Monica Veneziani
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Concerned about Going Concern: When do Entities in Liquidation have to be Considered a Non-Going Concern According to IFRS?
Marius Hasslinger, Michael Olbrich, David Rapp
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The Association between Big4 and Cost of Debt in Private Firms
Stefano Azzali, Tatiana Mazza
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Discretionary Accruals in Italian Private Firms and Non-Linear Bank Loan Granting
Elisabetta Mafrolla, Viola Nobili
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Italian academia facing an international scenario: Issues and trends
Andrea Lionzo
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Toward a learned profession: The future of accounting research
Bruce Behn
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Increasing the value of accounting research: An Italian perspective
Isabella Fadda, Aldo Pavan
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Some notes about financial accounting research: Research methodology, epistemological approaches and practical implications
Marco Allegrini, Giulio Greco
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Past evolution and recent trends in accounting research
Annalisa Prencipe
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The points of contacts between academics and professionals
Massimiliano Semprini
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The usefulness of accounting research: A practitioner’s point of view
Giovanni Andrea Toselli
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Accounting research production and evaluation: The view of the professionals
Orazio Vagnozzi
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2016

“The ‘Real’ Impact Factor: Accounting Research, Practice, and Users: Towards a New Relationship between Academia, Professionals, and Standard Setters in Accounting
Anne McGeachin, Alan Teixeira, Stefano Zambon
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The “Real” Impact Factor: Reflections on the Impact of the Research Excellence Framework
Jane Broadbent
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The Real Impact Factor and the Gap between Accounting Research and Practice
Alberto Quagli, Francesco Avallone, Paola Ramassa
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Accounting Research: Relevance Lost
Andrew Higson, Rasha Kassem
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Who Influences Whom? An Exploratory Analysis of the Interrelations between Accounting Research and the IASB’s Standard Setting Activity
Michele Pizzo, Nicola Moscariello, Claudio Teodori, Monica Veneziani, Laura Rocca, Alberto Quagli, Elisa Roncagliolo
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Accounting Theory and Accounting Practice as Loosely Coupled Systems: A Historical Perspective on the Italian Case (1930-1990)
Stefano Zambon, Laura Girella
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Commentary. Research and practice in accounting: A collaborative perspective
Allister Wilson
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Put Your Money where Your Mouth is: The Difference between Real Commitment to Sustainability and Mere Rhetoric
Laura Bini, Marco Bellucci, Francesco Giunta
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Income Smoothing via Loan Loss Provision in Credit Cooperative Banks
Stefano Azzali, Luca Fornaciari, Tatiana Mazza
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 The Connectivity of Information in Integrated Reporting. Empirical Evidence from International Context
Alberto Incollingo, Michela Bianchi
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Web-Based Financial Reporting: An Interpretative Model for Corporate Communications on Social Media
Paola Ramassa, Costanza Di Fabio
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Book Review
Roberto Di Pietra, Stefano Zambon
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2015

Directive 2013/34/EU, Article 6 An Analysis and some Implications. A Research Note
David Alexander
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Why Do Firms Write Off Their Goodwill? A Comparison of Different Accounting Systems
Francesco Avallone, Claudia Gabbioneta, Paola Ramassa, Marco Sorrentino
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Disclosures in Local Healthcare Organizations’ Social Reports. ‘What?’ and ‘Why?’ An Empirical Analysis of the Italian National Healthcare System
Elisa Bonollo
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Graphical Reporting in Italian Annual Reports during the Financial Crisis: Impression Management or Incremental Information?
Simone Aresu
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Dialogue with standard setters. Business Combinations under Common Control: Concerns, Criticisms and Strides
Raffaele Fiume, Tiziano Onesti, Mauro Romano, Marco Taliento
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Book Review
Roberto Di Pietra, Stefano Zambon
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Reflections about Italian academic life in Economia Aziendale and its evolution
Sven-Olof Yrjo Collin
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Corporate governance and information asymmetry between shareholders and lenders: an analysis of Italian listed companies
Sabrina Pisano, Luigi Lepore, Rocco Agrifoglio
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Comprehensive Income: which potential effects on firms’ performance evaluation and users’ decision process?
Pier Luigi Marchini, Carlotta D’Este
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Managerial discretion in authorising open market share repurchases: empirical evidence from the Italian context
Elisa Roncagliolo
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Acquisition-type or merger-type accounting? Further insights on transactions involving businesses governed by the same party(-ies)
Tiziano Onesti, Mario Romano, Marco Taliento
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Book Review
Fabrizio Granà
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2014

Do Corporate Governance Characteristics Affect Non-Financial Risk Disclosure in Government-owned Companies? The Italian Experience
Alessandra Allini, Francesca Manes Rossi, Riccardo Macchioni
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The relation between R&D accounting treatment and the risk of the firm: Evidence from the Italian market
Riccardo Cimini, Alessandro Gaetano, Alessandra Pagani
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The Severity of Internal Controls over Financial Reporting Deficiencies: Differences among Types and Industries
Tatiana Mazza, Stefano Azzali
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Business Model Literature Overview
Ales Novak
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Dialogue with standard setters. Removing ‘reliability’ from the IAS/IFRS framework. The EFRAG’s viewpoint
Raffaele Fiume, Tiziano Onesti, Giuseppe Sannino
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Book Review
Roberto Di Pietra, Stefano Zambon
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Detecting Earnings Manipulations: Time think about European SMEs. A call for a Joint International Research Project
Giunta Francesco
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Comparing the effects of IASB Proposal on leasing: an impact assessment of EU listed Companies
Fabi Tommaso, Laghi Enrico, Mattei Marco, Sura Alessandro
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Estimating credit default swap spreads using accounting data, market quotes and credit ratings: the European Banks Case
Laghi Enrico, Di Marcantonio Michele, D’Amico Eugenio
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The value relevance of earnings and book value across the EU. A comparative Analysis
Mechelli Alessandro, Cimini Riccardo
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Impairment estimates for available-for-sale equity instruments under IFRS: evidence from italian Banks
Sannino Giuseppe, Ginesti Gianluca, Drago Carlo
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Dialogue with standard setters. The harmonization of public sector accounting in the European Union: The EPSAS Project
Sforza Vincenzo
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Towards the international convergence of accounting standards: the case of Business Combinations and Goodwill
Olante Maria Elena
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2013

Editorial. Just some order in financial reporting studies – the need for a taxonomy
Alberto Quagli
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Increasing the relevance of “Policy Relevant Research”
Araceli Mora
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Assessing value relevance of comprehensive income in European banks and other financial institutions
Alessandro Mechelli, Riccardo Cimini
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Risk profile disclosure requirements for Italian insurance companies: Differences in the financial statement preparation
Francesca Buzzichelli, Roberto Di Pietra
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An exploratory study of intangibles risk disclosure in annual reports of banking companies from the UK, US, Germany and Italy – Some descriptive insights
Susanne Durst
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Investigation of risk management and risk disclosure practices of Italian listed local utilities
Serena Aureli, Federica Salvatori
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Dialogue with standard setters. EFRAG in Academic Research: a Survey
Raffaele Fiume
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Current development of Disclosure Framework within the EFRAG Proactive Work
Antonella Russo
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Book Review
Roberto Di Pietra, Stefano Zambon, Robert J. Shiller, Donatella Casale
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Special Forum on “Social and Environmental Accounting and Accountability”
Charles Cho, Ericka Costa, Giovanna Michelon
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Lessons from the Third Wave: A reflection on the rediscovery of Corporate Social Responsibility by the mainstream accounting research community
Dennis M. Patten
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Socio-environmental reporting trends in the Italian local government: Thrive or wither?
Enrico Bracci, Mouhcine Tallaki
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Research needs and opportunities in Context-Based Sustainability
Mark W. McElroy, Bill Baue
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Has accounting quality increased in Europe after IFRS adoption?
Bernard Raffournier
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Dialogue with standard setters. The EFRAG activities on taxation: A survey of the recent work
Raffaele Fiume, Stefania Vignini
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Book Review
Roberto Di Pietra, Stefano Zambon
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Current issues on European Corporate Governance
Anne d’Arcy
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Research Forum on “Intangibles”
Stefano Zambon
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Balancing on a Tightrope: Customer Relational Capital, Value Creation and Disclosure
Vivien Beattie, Robin Roslender, Sarah Jane Smith
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The Story of the French Touch on “Immatériels”: A Retrospective
Bernard Gumb, Alan Fustec

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Regulating through the “Logic of Appropriateness” and the “Rhetoric of the Expert”: The Role of Consultants in the Case of Intangibles Reporting in Germany
Laura Girella
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Some Unintended Consequences of Metaphors: The Case of Capital in Intellectual Capital Research
Giuseppe Marzo
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Risk Disclosures in the Annual Reports of Italian Listed Companies
Lorenzo Neri, Antonella Russo
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Dialogue with standard setters SME Accounting Evolution in Europe: The role of EFRAG
Raffaele Fiume, Tiziano Onesti, Valerio Pieri
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Book Review
Roberto Di Pietra, Stefano Zambon
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2012

Per aspera ad astra: 2012, un anno molto importante per Financial Reporting
Alberto Quagli
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Un nuovo approccio statistico per l’individuazione delle manipolazioni degli utili: evidenze empiriche dal mercato italiano
Antonio Fabio Di Narzo, Marzia Freo, Marco Maria Mattei
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La disclosure del bilancio in forma abbreviata delle piccole imprese
Marco Bisogno, Gaetano Matonti
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La disclosure dei resoconti semestrali di gestione IAS-compliant. Evidenze empiriche sulle società quotate italiane
Manuela Lucchese
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The determinants of segment disclosure: an empirical analysis on Italian listed companies
Sabrina Pisano, Loris Landriani
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Audit e professioni contabili. Nuova linfa alla Fiscalità differita attiva dalle modifiche al regime di riporto delle perdite fiscali
Enrico Macario. A cura di Alesandro Gaetano
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Book Review / Accounting for Value
Lorenzo Neri. A cura di Roberto Di Pietra, Stefano Zambon, Stephen Penman
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Piccole imprese, piccoli bilanci, piccoli ricercatori..
Alberto Quagli
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IAS 1 revised e nuova rappresentazione della performance economica nel bilancio: evidenze empiriche da Italia e Francia
Alberto Incollingo, Ferdinando Di Carlo
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Cambiamenti di cash generating unit e valutazione dell’avviamento
Gabriele D’Alauro
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Professione amministratori: interlocking directorship e qualità degli utili nelle imprese italiane quotate
Claudia Arena
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Prevalenza della forma sulla sostanza: la razionalità dell’analista finanziario e il ruolo delle aspettative
Stefano Guidantoni, Lorenzo Neri
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La revisione dei principi contabili nazionali: prime considerazioni sul Progetto OIC
Riccardo Cimini, Alessandra Pagani
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Book Review
A cura di Roberto Di Pietra, Stefano Zambon
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Un paio di riflessioni sulle regole per le abilitazioni scientifiche nazionali
Alberto Quagli
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La value relevance incrementale dell’other comprehensive income rispetto al net income. Un’analisi sulle società quotate in Italia
Stefania Veltri, Olga Ferraro
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Rilevanza ed affidabilità del valore contabile dell’avviamento e dei beni immateriali sul mercato italiano
Giovanni Liberatore, Tommaso Ridi, Filippo Di Pietro
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I compensi agli amministratori: analisi della disclosure nei Bilanci delle società italiane quotate
Maria Cleofe Giorgino, Anna Paris, Sergio Paternostro
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Accounting e reporting dei diritti di emissione. Modelli di rilevazione proposti e pratiche emergenti
Lara Tarquinio
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La valutazione del patrimonio museale: il caso del Museo di Storia Naturale di Firenze
Giacomo Manetti, Massimo Valeri
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Audit e professioni contabili / Le novità sulla Revisione legale dei conti
Felice Marinelli. A cura di Raffaele Fiume
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Recensioni
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Lots done, more to do..
Alberto Quagli
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Is there such a thing as European Financial Reporting?
David Alexander
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Oral financial reporting: A rhetorical analysis of earnings calls
Belinda Crawford Camiciottoli
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Impression management and legitimacy strategies: The BP case
Giovanna Michelon
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The proposal for updating the EU Accounting Directives: The adequacy of the proposal versus the legislative targets
Marco Venuti
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Lessons learned from the financial crisis – unveiling alternative approaches within valuation and accounting theory
Gerrit Brosel, Martin Toll, Mario Zimmermann
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Dialogue with standard setters. The conceptual framework for Financial Reporting and Accounting Studies for Capital Market
Raffaele Fiume
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Book Review
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2011

Capacità e possibilità di incidenza nel processo di formazione delle regole europee quale ambito di ricerca universitaria
Quagli Alberto
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La disclosure sulla corporate governance nei gruppi, strumento di tutela di interessi diffusi. Un’analisi critica nel contesto italiano
(Corporate governance, information and control in business groups. A study in the italian context)
Fellegara Anna Maria, Tibiletti Veronica, Marchini Pier Luigi
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IAS-IFRS e rendicontazione socio-ambientale: una verifica della estendibilità dei principi generali del Framework alla valutazione della qualità dei documenti volontari
(IAS-IFRS and social and environmental accounting reporting: a review of the extensibility of the Framework’s general principles to assess the quality of volunteer disclosures)
Cardillo Eleonora, Molina Silvia
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Country effects on European mandatory disclosure of financial key performance indicators
(Gli effetti dell’ambiente sulla disclosure obbligatoria di indicatori di prestazione economico-finanziaria)

Bini Laura, Dainelli Francesco, Giunta Francesco
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Il trattamento contabile degli oneri di urbanizzazione nelle realtà comunali. Il “punto di vista” dei Responsabili dei servizi finanziari
(The accounting treatment of urbanization proceeds in the municipalities. The “point of view” of the financial service menagers)

Marino Roberto
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Audit e professioni contabili. Profili evolutivi della regolamentazione dell’attività di revisione
Boella Mario
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Milleproroghe e principi contabili internazionali: un errore “nazionale”
Quagli Alberto
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Capacità informativa della disclosure volontaria sulle risorse intangibili: effetti sul mercato finanziario italiano
(Informativeness of intangible assets voluntary disclosure: effects on Italian financial market)

Rizza Carmela
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Analisi di sensitività al tasso di cambio: un’informazione utile per gli investitori?
(Informativeness of IFRS 7 sensitivity analysis disclosure on currency risk)
Mattei Marco Maria, Palmucci Fabrizio, Bonetti Pietro
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Case Study Method in Financial Communication Studies: A Review and a Systemic Approach Proposal
(Il metodo dei case study negli studi di comunicazione finanziaria: rassegna della letteratura e adozione di un approccio sistemico)
Ramassa Paola
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Il ruolo dei competitor nell’orientamento delle politiche di comunicazione economico finanziaria
(The role of competitors on corporate disclosure policies)
Cerbioni Fabrizio, Menini Andrea
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Audit e professioni contabili. Semplificazione amministrativa e riforma della IV Direttiva – una relazione pericolosa per le PMI?
Diomeda Federico
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Gli economisti aziendali di fronte alla riforma Gelmini: prime considerazioni sull’accesso ai concorsi
Quagli Alberto
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L’avviamento nei bilanci aziendali: impairment test e disclosure
D’Alauro Gabriele
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La rilevazione degli investimenti in R&S e la significatività dell’utile e del capitale netto
Lucianetti Lorenzo, Cocco Alfonso, Minunno Gianfabio
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L’evoluzione del Progetto Insurance dello IASB e i possibili riflessi nel bilancio delle imprese assicuratrici
Agliata Francesco, Tuccillo Danilo
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Il rendiconto finanziario e le piccole imprese: un modello operativo per i soggetti esterni
Branciari Sergio
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Audit e professioni contabili. Il progetto IASB sul Leasing: le nuove deliberazioni del Board
Iannucci Alessio
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The managerialisation of Financial Reporting: an introduction to a destabilising accounting change
Zambon Stefano
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Goodwill accounting as a missing link between financial and management accounting: literature review and research agenda
Quagli Alberto
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Business model in management commentary and the links with management accounting
Cinquini Lino, Tenucci Andrea
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The role of performance indicators in management commentary
Silvi Riccardo, Bartolini Monica
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The value relevance of non-financial performance indicators: new cues from the European fashion industry
Dainelli Francesco, Giunta Francesco
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Tempo di framework. Non Sprechiamolo…
Quagli Alberto
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La struttura del Comprehensive Income Statement: le indicazioni del progetto congiunto IASB-FASB Financial Statement Presentation
Pisani Michele
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L’efficacia del sistema dei controlli contabili delle società quotate italiane: un’analisi delle impugnative di bilancio effettuate dalla Consob
Romano Giulia, Guerrini Andrea
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Il prospetto di raccordo nella comunicazione economico-finanziaria consolidata
Fornaciari Luca
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Informativa sul tasso di attualizzazione nella stima dell’avviamento secondo lo IAS36: un confronto fra Italia e Paesi nordici
Liberatore Giovanni, Mazzi Francesco
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Audit e professioni contabili. Disciplina di bilancio delle operazioni di ristrutturazione e rinegoziazione: prime considerazioni sull’OIC 6
Gaetano Alessandro
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