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. […]
Brigitte de Graaff, Bert Steens, Kees Camfferman / Financial Reporting / 2-2021
Integrated reporting, which helps companies to share their value creation processes with their stakeholders, has developed rapidly in recent years. Due to the […]
Improving business model disclosure in the annual report: Insights from an interventionist research project
Carlo Bagnoli, Antonio Costantini, Maurizio Massaro / Financial Reporting / 2-2021
Responding to the calls for empirical research on the extent and nature of business model reporting, this paper has the purpose to assess the […]
Non-financial disclosure and women on board: Is a mandatory approach on gender quotas effective to increase communication quality?
Rebecca Miccini / Financial Reporting / 2-2021
The present study investigates the effects of women on companies’ boards on the quality of non-financial information, and the influence that a mandatory approach has on this relationship. […]
The assurance of non-financial disclosure: A longitudinal analysis of the academic and professional literature
Michele Guidi, Marco Giuliani, Maria Serena Chiucchi, Stefano Marasca
/ Financial Reporting / 2-2021
Various studies argue that non-financial information is particularly relevant for business stakeholders. To reduce the risks related to information asymmetries and “window […]
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