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: Replication & re-examination of empirical research in corporate reporting and accounting
Latest Articles
Dialogue with standard setters. Amendments to IAS 1 regarding non-current liabilities with covenants
Stefano Bianchi / Financial Reporting / 1-2023
The International Accounting Standards Board (IASB) in January 2020 issued “Classification of Liabilities as Current or Non-current”, which amended IAS 1 Presentation of Financial Statements. The main purpose […]
Book Review. Luca Menicacci, Book-Tax Conformity in the IFRS era. Evidence from Italian Listed Companies
Giulio Greco / Financial Reporting / 1-2023
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Managing cyber risk in the financial sector: Insights from a case study
Chiara Crovini, Pier Luigi Marchini/ Financial Reporting / 1-2023
Purpose: This article focuses on cyber risk as an emerging issue within the risk management process and the internal control system in the financial sector. […]
Exploring the accounting community perspective on the “Consultation Paper on Sustainability Reporting”
Cristian Carini, Laura Rocca, Monica Veneziani, Claudio Teodori/ Financial Reporting / 1-2023
The International Accounting Standards Board (IASB) in January 2020 is-sued “Classification of Liabilities as Current or Non-current”, which amended IAS 1 Presentation […]
Determinants of Intra-group Interlocking in European listed business groups
Emiliano Di Carlo, Lucrezia Fattobene, Marco Caiffa/ Financial Reporting / 1-2023
Purpose: The phenomenon of Interlocking Directorship within the same busi-ness group (the Intra-group Interlocks, IgI) has received little attention by scholars, especially when […]
CSR disclosure in banking: A qualitative literature review
Pablo de Andrés, Salvatore Polizzi, Enzo Scannella, Nuria Suárez/ Financial Reporting / 1-2023
Purpose: This paper reviews the literature on corporate social responsibility (CSR) disclosure in banking to identify the most relevant aspects analyzed […]
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Società Italiana di Docenti di Ragioneria e di Economia Aziendale