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
Dialogue with standard setters
edited by Raffaele Fiume and Tiziano Onesti / Financial Reporting / 2-2019
IFRS 16 Leases
Stefano Bianchi
The new accounting standard IFRS 16 Leases is the result of a long process of review of the criteria for […]
Putting integrated reporting where it was not: The case of the not-for-profit sector
Girella Laura, Dameri Paola / Financial Reporting / 2-2019
Nowadays we are facing a new phase of capitalism. Information that is beyond financial capital and able to provide a more comprehensive picture of the path towards […]
Systematic literature network analysis in accounting: A first application on integrated reporting research
Comerio Niccolò, Tettamanzi Patrizia / Financial Reporting / 2-2019
Over the past decade, we have been witnessing an exponential growth in the number of publications on Integrated Reporting, with the aim of exploring challenges, opportunities […]
Beyond Financial Reporting. Integrated Reporting and its determinants: Evidence from the context of European state-owned enterprises
Nicolò Giuseppe, Zanellato Gianluca, Manes-Rossi Francesca, Tiron-Tudor Adriana / Financial Reporting / 2-2019
Integrated reporting (IR), which aims to overcome the limitations of both traditional financial and stand-alone non-financial reports, has gained momentum as a […]
Informativeness Assessment of Risk and Risk-Management Disclosure In Corporate Reporting: An Empirical Analysis of Italian Large Listed Firms
De Luca Francesco, Phan Ho-Tan-Phat / Financial Reporting / 2-2019
Risk-related information is prevalently used in the decision-making process by various enterprises. Therefore, this study investigates how companies conduct their risk-disclosure practice after the new […]
Dialogue with standard setters. Disclosure initiative and related research projects
Fiume Raffaele, Onesti Tiziano, Bianchi Stefano / Financial Reporting / 1-2019
The disclosure in financial statements is one of the pillars of the framework of the International Financial Statements (IFRS). All the standards include a […]
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Latest News
Financial Reporting indexed in ABDC list
We are glad to announce that Financial Reporting has been included in the Australian Business Deans Council (ABDC) journal quality list.
Call for paper “Beyond Financial Reporting Disclosures”
A Special Issue of Financial Reporting Guest Editors Bruce K. Behn, University of Tennessee Francesca Rossignoli, University of Verona Silvano Corbella, University of Verona About the special issue This Special Issue aims to investigate [...]
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SIDREA
Società Italiana di Docenti di Ragioneria e di Economia Aziendale