Financial Reporting
Journal of Financial Communication
About the Journal
Financial Reporting provides a forum for quality research contributions with theoretical, practice and policy implications, using either quantitative or qualitative research methods. The main objective is to promote a European debate among scholars concerning the role of accounting in business. […]
Call for papers on “Private Firms Accounting Research: Issues and Perspectives”
Latest Articles
Book Review. Othmar M. Lehner and Carina Knoll (Eds), Artificial intelligence in accounting: organisational and ethical implications, Routledge Studies in Accounting (Taylor and Francis), 2022
Riccardo Camilli, Hira Salah ud din Khan / Financial Reporting / 2-2023
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Dialogue with standard setters. The creation of the International Sustainability Standards Board: Evidence from the steps undertaken by the IFRS Foundation for Sustainability Reporting
Francesca Francioli, Alessandra Lardo, Raffaele Fiume / Financial Reporting / 2-2023
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Accrual quality, investor reaction to earnings, and the confirmatory role of sales news
Carlo D’Augusta / Financial Reporting / 2-2023
Purpose: Agency theory predicts that information asymmetry provides agents with an incentive to manipulate performance signals to maximize their utility, which gives principals reasons to distrust such […]
What drives discretionary loan loss provisions? The role of banks’ business model, listing status and COVID-19 crisis in the European banking sector
Alessandra Allini, Fiorenza Meucci, Flavio Spagnuolo, Annamaria Zampella / Financial Reporting / 2-2023
Purpose: This study examines whether banks’ business models and listing sta-tus drive the discretionary use of loan loss provisions (LLPs) under […]
Non-Fungible Token valuation: State of the art and future insight
Paola Paoloni, Giuseppe Modaffari, Martina Manzo / Financial Reporting / 2-2023
Purpose: This paper aims to provide an exploratory analysis of Non-Fungible Tokens (NFTs) valuation. NFTs are a new kind of digital asset born […]
Information asymmetries and debt financing: New evidence from the 2007-2008 financial crisis
Andrea Bafundi, Claudia Imperatore / Financial Reporting / 2-2023
Purpose: Focusing on the 2007-2009 financial crisis, this study investigates how firms’ and debtholders’ information sensitivity jointly shape corporate debt financing. According to the pecking […]
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Società Italiana di Docenti di Ragioneria e di Economia Aziendale