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
Book Review. Nicola Dalla Via, XBRL for Business Reporting: Reference Framework, Network Analysis, and New Trends, FrancoAngeli, 2020
Andrea Tenucci / Financial Reporting / 2-2022
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Dialog with standard setters: The impairment test in contexts of socio-economic and financial turbulence
Marco Vulpiani, Simone Chirchiglia, Claudio Rossetti / Financial Reporting / 2-2022
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Accounting and Big Data: Trends, opportunities and direction for practitioners and researchers
Gianluca Gabrielli, Alice Medioli, Paolo Andrei / Financial Reporting / 2-2022
Big Data, the Internet of Things and Machine Learning are only today starting to be widely used but are already attracting interest. They […]
Minorities’ Representativeness on the Board and their Effect on the Level of Compliance with the Italian RPTs Regulation
Pietro Fera, Rosa Vinciguerra / Financial Reporting / 2-2022
The definition and regulation of related-party transactions (RPTs) depend mainly on the conceptual framework underlying the interpretation of such a phenomenon. While the conflict of interests […]
Does the Adoption of Planning and Control Tools Influence Performance? Opinions of Grantors and Grantees About Non-profit Projects
Giacomo Boesso, Fabrizio Cerbioni, Andrea Menini / Financial Reporting / 2-2022
This study analyzes whether a positive association exists between foundations’ adoption of accounting control tools and the perceived economic and social perfor- mance. Data […]
Interdisciplinary research by accounting scholars: An exploratory study
Francesco Giovanni Avallone, Alberto Quagli, Paola Ramassa / Financial Reporting / 2-2022
There is a growing consensus around the pivotal role of interdisciplinary research (hereafter IDR) in achieving innovative results and addressing the challenges of […]
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