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. The use of video in corporate reporting
Thomas Toomse-Smith / Financial Reporting / 2-2020
Companies have many tools and media available to them to communicate with investors and other stakeholders. While PDF remains the most popular medium for listed companies in the […]
Integrated reporting and the epistemic authority of Big Data: An exploratory study from the banking industry
Alice Francesca Sproviero / Financial Reporting / 2-2020
This paper aims at exploring how corporate members involved in integrated re-port (IR) preparation assess the reliability of Big Data as a new source of information. It […]
Are tax incentives determinant and relevant for capitalizing R&D expenditures? Evidence from Europe
Giuseppe Di Martino, Grazia Dicuonzo, Arcangelo Vitelli, Vittorio Dell’Atti / Financial Reporting / 2-2020
Using a sample of European listed companies between 2014 and 2017, we ex-a¬mine accounting factors that lead management to capitalize R&D […]
Can a quantitative approach be mitigated? Proposals for the application of the “early warnings” required by the new Italian Insolvency Code
Fabrizio Bava, Massimo Cane, Melchior Gromis di Trana / Financial Reporting / 2-2020
In compliance with European regulations, the new Italian “Insolvency Code” introduced new tools to prevent future financial crises in businesses (“early warnings”). […]
Does the Integrated Reporting’s definition of human capital fit with the HR manager’s perspective?
Maurizio Cisi, Francesca Alice Centrone, Laura Corazza / Financial Reporting / 2-2020
The assessment of the organisation’s ability to create value over time through its human capital (HC) is crucial for every business. Several definitions […]
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