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. […]
Latest Articles
GAAP-compliant versus non-GAAP voluntary disclosures relative to critical reporting dates
Thomas D’Angelo, Marco Lam, Samir El-Gazzar, Rudolph Jacob / Financial Reporting / 1-2022
Purpose – This paper investigates the impact of generally accepted accounting principles (GAAP) and non-GAAP voluntary disclosures on equity returns for important […]
Financial reporting and book-tax conformity: A review of the issues
Luca Menicacci / Financial Reporting / 1-2022
This work reviews accounting research on book-tax conformity (BTC) with specific reference to financial reporting issues. There is an ongoing debate in the accounting literature about the impact […]
The role of the Big Four audit firms and the legal system in non-GAAP comparability
Riccardo Macchioni, Alessandra Allini, Martina Prisco / Financial Reporting / 1-2022
The purpose of this paper is to investigate whether the firms with the same Big Four audit firm and from the same legal system […]
The role of Key Performance Indicators as a performance management tool in implementing corporate strategies: A critical review of the literature
Ivo Hristov, Antonio Chirico, Riccardo Camilli / Financial Reporting / 1-2022
Over recent decades, organizations have moved into highly competitive markets that force companies to implement Performance Management Systems (PMSs) to keep monitoring strategy alignment […]
Dialogue with standard setters. Climate change and Financial reporting
Giulia Cordero di Montezemolo, Matteo Strada / Financial Reporting / 1-2022
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Book Review. Lorenzo Simoni, Business Models and Corporate Reporting: Defining the Platform to Illustrate Value Creation, Routledge, 2022
Sam Rawsthorne / Financial Reporting / 1-2022
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Società Italiana di Docenti di Ragioneria e di Economia Aziendale