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{"id":6929,"date":"2023-09-25T13:16:59","date_gmt":"2023-09-25T11:16:59","guid":{"rendered":"https:\/\/frjournal.eu\/journal\/?page_id=6929"},"modified":"2024-11-21T12:31:20","modified_gmt":"2024-11-21T11:31:20","slug":"browse-the-journal-2","status":"publish","type":"page","link":"https:\/\/frjournal.eu\/journal\/browse-the-journal-2\/","title":{"rendered":"Browse the Journal"},"content":{"rendered":"<div  class=\"fusion-fullwidth fullwidth-box fusion-blend-mode nonhundred-percent-fullwidth\"  style='background-color: rgba(255,255,255,0);background-position: center center;background-repeat: no-repeat;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;'><div class=\"fusion-builder-row fusion-row \"><div  class=\"fusion-layout-column fusion_builder_column fusion_builder_column_1_1  fusion-one-full fusion-column-first fusion-column-last 1_1\"  style='margin-top:0px;margin-bottom:30px;'>\n\t\t\t\t\t<div class=\"fusion-column-wrapper\" style=\"padding: 0px 0px 0px 0px;background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;\"  data-bg-url=\"\">\n\t\t\t\t\t\t<div class=\"fusion-title title fusion-title-center fusion-title-size-two\" style=\"margin-top:0px;margin-bottom:0px;\"><div class=\"title-sep-container title-sep-container-left\"><div class=\"title-sep sep-single sep-solid\" style=\"border-color:#ff7535;\"><\/div><\/div><h2 class=\"title-heading-center\">Search Articles:<\/h2><div class=\"title-sep-container title-sep-container-right\"><div class=\"title-sep sep-single sep-solid\" style=\"border-color:#ff7535;\"><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div><div  class=\"fusion-layout-column fusion_builder_column fusion_builder_column_1_6  fusion-one-sixth fusion-column-first 1_6\"  style='margin-top:0px;margin-bottom:20px;width:16.66%;width:calc(16.66% - ( ( 4% + 4% ) * 0.1666 ) );margin-right: 4%;'>\n\t\t\t\t\t<div class=\"fusion-column-wrapper\" style=\"background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;\"  data-bg-url=\"\">\n\t\t\t\t\t\t<div class=\"fusion-column-content-centered\"><div class=\"fusion-column-content\"><\/div><\/div><div class=\"fusion-clearfix\"><\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div><div  class=\"fusion-layout-column fusion_builder_column fusion_builder_column_2_3  fusion-two-third 2_3\"  style='margin-top:0px;margin-bottom:20px;width:66.66%;width:calc(66.66% - ( ( 4% + 4% ) * 0.6666 ) );margin-right: 4%;'>\n\t\t\t\t\t<div class=\"fusion-column-wrapper\" style=\"padding: 0px 0px 0px 0px;background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;\"  data-bg-url=\"\">\n\t\t\t\t\t\t<div class=\"fusion-column-content-centered\"><div class=\"fusion-column-content\">\n<\/div><\/div><div class=\"fusion-clearfix\"><\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div><div  class=\"fusion-layout-column fusion_builder_column fusion_builder_column_1_6  fusion-one-sixth fusion-column-last 1_6\"  style='margin-top:0px;margin-bottom:20px;width:16.66%;width:calc(16.66% - ( ( 4% + 4% ) * 0.1666 ) );'>\n\t\t\t\t\t<div class=\"fusion-column-wrapper\" style=\"background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;\"  data-bg-url=\"\">\n\t\t\t\t\t\t<div class=\"fusion-column-content-centered\"><div class=\"fusion-column-content\"><\/div><\/div><div class=\"fusion-clearfix\"><\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div><div  class=\"fusion-layout-column fusion_builder_column fusion_builder_column_1_1  fusion-one-full fusion-column-first fusion-column-last 1_1\"  style='margin-top:0px;margin-bottom:20px;'>\n\t\t\t\t\t<div class=\"fusion-column-wrapper\" style=\"background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;\"  data-bg-url=\"\">\n\t\t\t\t\t\t<div class=\"fusion-button-wrapper fusion-aligncenter\"><style type=\"text\/css\" scoped=\"scoped\">.fusion-button.button-1 .fusion-button-text, .fusion-button.button-1 i {color:#ffffff;}.fusion-button.button-1 {border-width:0px;border-color:#ffffff;}.fusion-button.button-1 .fusion-button-icon-divider{border-color:#ffffff;}.fusion-button.button-1:hover .fusion-button-text, .fusion-button.button-1:hover i,.fusion-button.button-1:focus .fusion-button-text, .fusion-button.button-1:focus i,.fusion-button.button-1:active .fusion-button-text, .fusion-button.button-1:active{color:#ffffff;}.fusion-button.button-1:hover, .fusion-button.button-1:focus, .fusion-button.button-1:active{border-width:0px;border-color:#ffffff;}.fusion-button.button-1:hover .fusion-button-icon-divider, .fusion-button.button-1:hover .fusion-button-icon-divider, .fusion-button.button-1:active .fusion-button-icon-divider{border-color:#ffffff;}.fusion-button.button-1{width:auto;}<\/style><a class=\"fusion-button button-flat fusion-button-round button-large button-default button-1\" target=\"_blank\" rel=\"noopener noreferrer\" href=\"https:\/\/www.francoangeli.it\/riviste\/sommario.asp?IDRivista=163\"><span class=\"fusion-button-text\">Order Options<\/span><\/a><\/div><div class=\"fusion-clearfix\"><\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div><div  class=\"fusion-layout-column fusion_builder_column fusion_builder_column_1_2  fusion-one-half fusion-column-first 1_2\"  style='margin-top:30px;margin-bottom:20px;width:50%;width:calc(50% - ( ( 4% ) * 0.5 ) );margin-right: 4%;'>\n\t\t\t\t\t<div class=\"fusion-column-wrapper\" style=\"background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;\"  data-bg-url=\"\">\n\t\t\t\t\t\t<div class=\"fusion-title title sep-underline sep-solid fusion-title-size-two\" style=\"border-bottom-color:#e0dede;margin-top:0px;margin-bottom:2%;\"><h2 class=\"title-heading-left\">2024<\/h2><\/div><style type=\"text\/css\" scoped=\"scoped\">#accordion-6929-1 .fusion-panel:hover{ background-color: #f9f9f9 } #accordion-6929-1 .fusion-panel { border-color:#cccccc; border-width:0px; background-color:#ffffff; }<\/style><div class=\"accordian fusion-accordian\"><div class=\"panel-group\" id=\"accordion-6929-1\"><div class=\"fusion-panel panel-default fusion-toggle-no-divider fusion-toggle-boxed-mode\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\"><a data-toggle=\"collapse\" data-parent=\"#accordion-6929-1\" data-target=\"#7af11b37fc37a1a87\" href=\"#7af11b37fc37a1a87\"><div class=\"fusion-toggle-icon-wrapper\"><i class=\"fa-fusion-box\"><\/i><\/div><div class=\"fusion-toggle-heading\">Issue 1\/2024<\/div><\/a><\/h4><\/div><div id=\"7af11b37fc37a1a87\" class=\"panel-collapse collapse \"><div class=\"panel-body toggle-content\">\n<p><strong>Opinion piece: Rethinking the academic accounting research model<\/strong><br \/>\n<em>Mark C. Dawkins<\/em><\/p>\n<p><a href=\"https:\/\/frjournal.eu\/journal\/2024\/11\/21\/what-drives-discretionary-loan-loss-provisions-the-role-of-banks-business-model-listing-status-and-covid-19-crisis-in-the-european-banking-sector-2\/\">Read More<\/a><\/p>\n<p><strong>Opinion piece: Discussion of \u201cRethinking the academic accounting research model\u201d<\/strong><br \/>\n<em>Giorgio Gotti<\/em><\/p>\n<p><a href=\"https:\/\/frjournal.eu\/journal\/2024\/11\/21\/opinion-piece-discussion-of-rethinking-the-academic-accounting-research-model\/\">Read More<\/a><\/p>\n<p><strong>Institutional isomorphism and quality of gender disclosure. The Italian case<\/strong><br \/>\n<em>Paola Paoloni, Antonietta Cosentino, Marco Venuti<\/em><\/p>\n<p><a href=\"https:\/\/frjournal.eu\/journal\/2024\/11\/21\/institutional-isomorphism-and-quality-of-gender-disclosure-the-italian-case\/\">Read More<\/a><\/p>\n<p><strong>Does audit quality affect the probability that a female auditor has chaired the audit team? Empirical evidence from Italian public HEIs<\/strong><br \/>\n<em>Alessandro Mechelli, Vincenzo Sforza, Riccardo Cimini<\/em><\/p>\n<p><a href=\"https:\/\/frjournal.eu\/journal\/2024\/11\/21\/does-audit-quality-affect-the-probability-that-a-female-auditor-has-chaired-the-audit-team-empirical-evidence-from-italian-public-heis\/\">Read More<\/a><em><br \/>\n<\/em><\/p>\n<p><strong>Accounting and COVID-19: A systematic review of the literature<\/strong><br \/>\n<em>Giulia Leoni<\/em><\/p>\n<p><a href=\"https:\/\/frjournal.eu\/journal\/2024\/11\/21\/accounting-and-covid-19-a-systematic-review-of-the-literature\/\">Read More<\/a><\/p>\n<p><strong>Corporate social responsibility disclosure and cash holdings<\/strong><br \/>\n<em>Giovanni Coppola, Michele Fabrizi, Marco Ghitti<\/em><\/p>\n<p><a href=\"https:\/\/frjournal.eu\/journal\/2024\/11\/21\/corporate-social-responsibility-disclosure-and-cash-holdings\/\">Read More<\/a><\/p>\n<p><strong>Dialogue with standard setters. Dialogue with standard setters. Sustainability reporting and European Sustainability Reporting Standards (ESRS): The activity and viewpoint of the Organismo Italiano di Contabilit\u00e0 (OIC)<\/strong><br \/>\n<em>Michele Pizzo<\/em><\/p>\n<p><a href=\"https:\/\/frjournal.eu\/journal\/2024\/11\/21\/dialogue-with-standard-setters-sustainability-reporting-and-european-sustainability-reporting-standards-esrs-the-activity-and-viewpoint-of-the-organismo-italiano-di-contabilita-oic\/\">Read More<\/a><\/p>\n<p><strong>Book Review. Anne Sigismund Huff (1999). Writing for Scholarly Publication. Sage, London, UK<\/strong><\/p>\n<p><a href=\"https:\/\/frjournal.eu\/journal\/2024\/11\/21\/book-review-anne-sigismund-huff-1999-writing-for-scholarly-publication-sage-london-uk\/\">Read More<\/a><\/p>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default fusion-toggle-no-divider fusion-toggle-boxed-mode\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\"><a data-toggle=\"collapse\" data-parent=\"#accordion-6929-1\" data-target=\"#cdf712887af2b77c0\" href=\"#cdf712887af2b77c0\"><div class=\"fusion-toggle-icon-wrapper\"><i class=\"fa-fusion-box\"><\/i><\/div><div class=\"fusion-toggle-heading\">Issue 2\/2024<\/div><\/a><\/h4><\/div><div id=\"cdf712887af2b77c0\" class=\"panel-collapse collapse \"><div class=\"panel-body toggle-content\">\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div><div  class=\"fusion-layout-column fusion_builder_column fusion_builder_column_1_2  fusion-one-half fusion-column-last 1_2\"  style='margin-top:30px;margin-bottom:20px;width:50%;width:calc(50% - ( ( 4% ) * 0.5 ) );'>\n\t\t\t\t\t<div class=\"fusion-column-wrapper\" style=\"background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;\"  data-bg-url=\"\">\n\t\t\t\t\t\t<div class=\"fusion-title title sep-underline sep-solid fusion-title-size-two\" style=\"border-bottom-color:#e0dede;margin-top:0px;margin-bottom:2%;\"><h2 class=\"title-heading-left\">2023<\/h2><\/div><style type=\"text\/css\" scoped=\"scoped\">#accordion-6929-2 .fusion-panel:hover{ background-color: #f9f9f9 } #accordion-6929-2 .fusion-panel { border-color:#cccccc; border-width:0px; background-color:#ffffff; }<\/style><div class=\"accordian fusion-accordian\"><div class=\"panel-group\" id=\"accordion-6929-2\"><div class=\"fusion-panel panel-default fusion-toggle-no-divider fusion-toggle-boxed-mode\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\"><a data-toggle=\"collapse\" data-parent=\"#accordion-6929-2\" data-target=\"#d4a24d06b06dd5d4e\" href=\"#d4a24d06b06dd5d4e\"><div class=\"fusion-toggle-icon-wrapper\"><i class=\"fa-fusion-box\"><\/i><\/div><div class=\"fusion-toggle-heading\">Issue 1\/2023<\/div><\/a><\/h4><\/div><div id=\"d4a24d06b06dd5d4e\" class=\"panel-collapse collapse \"><div class=\"panel-body toggle-content\">\n<p><strong>GAAP-compliant versus non-GAAP voluntary disclosures relative to critical reporting dates<\/strong><br \/>\n<em>Thomas D\u2019Angelo, Marco Lam, Samir El-Gazzar, Rudolph Jacob<\/em><\/p>\n<p><a href=\"https:\/\/frjournal.eu\/journal\/2022\/06\/04\/gaap-compliant-versus-non-gaap-voluntary-disclosures-relative-to-critical-reporting-dates\/\">Read More<\/a><\/p>\n<p><strong>Financial reporting and book-tax conformity: A review of the issues<\/strong><br \/>\n<em>Luca Menicacci\u00a0<\/em><\/p>\n<p><a href=\"https:\/\/frjournal.eu\/journal\/2022\/06\/04\/financial-reporting-and-book-tax-conformity-a-review-of-the-issues\/\">Read More<\/a><em><br \/>\n<\/em><\/p>\n<p><strong>The role of the Big Four audit firms and the legal system in non-GAAP comparability<\/strong><br \/>\n<em>Riccardo Macchioni, Alessandra Allini, Martina Prisco<\/em><\/p>\n<p><a href=\"https:\/\/frjournal.eu\/journal\/2022\/06\/04\/the-role-of-the-big-four-audit-firms-and-the-legal-system-in-non-gaap-comparability\/\">Read More<\/a><\/p>\n<p><strong>The role of Key Performance Indicators as a performance management tool in implementing corporate strategies: A critical review of the literature<\/strong><br \/>\n<em>Ivo Hristov, Antonio Chirico, Riccardo Camilli\u00a0<\/em><\/p>\n<p><a href=\"https:\/\/frjournal.eu\/journal\/2022\/06\/04\/the-role-of-key-performance-indicators-as-a-performance-management-tool-in-implementing-corporate-strategies-a-critical-review-of-the-literature\/\">Read More<\/a><\/p>\n<p><strong>Dialogue with standard setters. Climate change and Financial reporting<\/strong><br \/>\n<em>Giulia Cordero di Montezemolo, Matteo Strada<\/em><\/p>\n<p><a href=\"https:\/\/frjournal.eu\/journal\/2022\/06\/04\/climate-change-and-financial-reporting\/\">Read More<\/a><\/p>\n<p><strong>Book Review. Lorenzo Simoni, Business Models and Corporate Reporting: Defining the Platform to Illustrate Value Creation, Routledge, 2022<\/strong><br \/>\n<em>Sam Rawsthorne<\/em><\/p>\n<p><a href=\"https:\/\/frjournal.eu\/journal\/2022\/06\/04\/book-review-lorenzo-simoni-business-models-and-corporate-reporting-defining-the-platform-to-illustrate-value-creation-routledge-2022\/\">Read More<\/a><\/p>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default fusion-toggle-no-divider fusion-toggle-boxed-mode\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\"><a data-toggle=\"collapse\" data-parent=\"#accordion-6929-2\" data-target=\"#77d3e003c0da63369\" href=\"#77d3e003c0da63369\"><div class=\"fusion-toggle-icon-wrapper\"><i class=\"fa-fusion-box\"><\/i><\/div><div class=\"fusion-toggle-heading\">Issue 2\/2023<\/div><\/a><\/h4><\/div><div id=\"77d3e003c0da63369\" class=\"panel-collapse collapse \"><div class=\"panel-body toggle-content\">\n<p><strong>Interdisciplinary research by accounting scholars: An exploratory study<\/strong><br \/>\n<em>Francesco Giovanni Avallone, Alberto Quagli, Paola Ramassa<\/em><\/p>\n<p><a href=\"https:\/\/frjournal.eu\/journal\/2023\/02\/09\/interdisciplinary-research-by-accounting-scholars-an-exploratory-study\/\">Read More<\/a><\/p>\n<p><strong>Does the Adoption of Planning and Control Tools Influence Performance? Opinions of Grantors and Grantees About Non-profit Projects<\/strong><br \/>\n<em>Giacomo Boesso, Fabrizio Cerbioni, Andrea Menini<\/em><\/p>\n<p><a href=\"https:\/\/frjournal.eu\/journal\/2023\/02\/09\/does-the-adoption-of-planning-and-control-tools-influence-performance-opinions-of-grantors-and-grantees-about-non-profit-projects\/\">Read More<\/a><em><br \/>\n<\/em><\/p>\n<p><strong>Minorities\u2019 Representativeness on the Board and their Effect on the Level of Compliance with the Italian RPTs Regulation<\/strong><br \/>\n<em>Pietro Fera, Rosa Vinciguerra<\/em><\/p>\n<p><a href=\"https:\/\/frjournal.eu\/journal\/2023\/02\/09\/minorities-representativeness-on-the-board-and-their-effect-on-the-level-of-compliance-with-the-italian-rpts-regulation\/\">Read More<\/a><\/p>\n<p><strong>Accounting and Big Data: Trends, opportunities and direction for practitioners and researchers<\/strong><br \/>\n<em>Gianluca Gabrielli, Alice Medioli, Paolo Andrei\u00a0<\/em><\/p>\n<p><a href=\"https:\/\/frjournal.eu\/journal\/2023\/02\/09\/accounting-and-big-data-trends-opportunities-and-direction-for-practitioners-and-researchers\/\">Read More<\/a><\/p>\n<p><strong>Dialogue with standard setters. The impairment test in contexts of socio-economic and financial turbulence<\/strong><br \/>\n<em>Marco Vulpiani, Simone Chirchiglia, Claudio Rossetti<\/em><\/p>\n<p><a href=\"https:\/\/frjournal.eu\/journal\/2023\/02\/09\/dialog-with-standard-setters-the-impairment-test-in-contexts-of-socio-economic-and-financial-turbulence\/\">Read More<\/a><\/p>\n<p><strong>Book Review. Nicola Dalla Via, XBRL for Business Reporting: Reference Framework, Network Analysis, and New Trends, FrancoAngeli, 2020<\/strong><br \/>\n<em>Andrea Tenucci<\/em><\/p>\n<p><a href=\"https:\/\/frjournal.eu\/journal\/?p=5164&amp;preview=true\">Read More<\/a><\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div><div  class=\"fusion-layout-column fusion_builder_column fusion_builder_column_1_2  fusion-one-half fusion-column-first 1_2\"  style='margin-top:30px;margin-bottom:20px;width:50%;width:calc(50% - ( ( 4% ) * 0.5 ) );margin-right: 4%;'>\n\t\t\t\t\t<div class=\"fusion-column-wrapper\" style=\"background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;\"  data-bg-url=\"\">\n\t\t\t\t\t\t<div class=\"fusion-title title sep-underline sep-solid fusion-title-size-two\" style=\"border-bottom-color:#e0dede;margin-top:0px;margin-bottom:2%;\"><h2 class=\"title-heading-left\">2022<\/h2><\/div><style type=\"text\/css\" scoped=\"scoped\">#accordion-6929-3 .fusion-panel:hover{ background-color: #f9f9f9 } #accordion-6929-3 .fusion-panel { border-color:#cccccc; border-width:0px; background-color:#ffffff; }<\/style><div class=\"accordian fusion-accordian\"><div class=\"panel-group\" id=\"accordion-6929-3\"><div class=\"fusion-panel panel-default fusion-toggle-no-divider fusion-toggle-boxed-mode\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\"><a data-toggle=\"collapse\" data-parent=\"#accordion-6929-3\" data-target=\"#b62b92d3963e5a1e0\" href=\"#b62b92d3963e5a1e0\"><div class=\"fusion-toggle-icon-wrapper\"><i class=\"fa-fusion-box\"><\/i><\/div><div class=\"fusion-toggle-heading\">Issue 1\/2022<\/div><\/a><\/h4><\/div><div id=\"b62b92d3963e5a1e0\" class=\"panel-collapse collapse \"><div class=\"panel-body toggle-content\">\n<p><strong>GAAP-compliant versus non-GAAP voluntary disclosures relative to critical reporting dates<\/strong><br \/>\n<em>Thomas D\u2019Angelo, Marco Lam, Samir El-Gazzar, Rudolph Jacob<\/em><\/p>\n<p><a href=\"https:\/\/frjournal.eu\/journal\/2022\/06\/04\/gaap-compliant-versus-non-gaap-voluntary-disclosures-relative-to-critical-reporting-dates\/\">Read More<\/a><\/p>\n<p><strong>Financial reporting and book-tax conformity: A review of the issues<\/strong><br \/>\n<em>Luca Menicacci\u00a0<\/em><\/p>\n<p><a href=\"https:\/\/frjournal.eu\/journal\/2022\/06\/04\/financial-reporting-and-book-tax-conformity-a-review-of-the-issues\/\">Read More<\/a><em><br \/>\n<\/em><\/p>\n<p><strong>The role of the Big Four audit firms and the legal system in non-GAAP comparability<\/strong><br \/>\n<em>Riccardo Macchioni, Alessandra Allini, Martina Prisco<\/em><\/p>\n<p><a href=\"https:\/\/frjournal.eu\/journal\/2022\/06\/04\/the-role-of-the-big-four-audit-firms-and-the-legal-system-in-non-gaap-comparability\/\">Read More<\/a><\/p>\n<p><strong>The role of Key Performance Indicators as a performance management tool in implementing corporate strategies: A critical review of the literature<\/strong><br \/>\n<em>Ivo Hristov, Antonio Chirico, Riccardo Camilli\u00a0<\/em><\/p>\n<p><a href=\"https:\/\/frjournal.eu\/journal\/2022\/06\/04\/the-role-of-key-performance-indicators-as-a-performance-management-tool-in-implementing-corporate-strategies-a-critical-review-of-the-literature\/\">Read More<\/a><\/p>\n<p><strong>Dialogue with standard setters. Climate change and Financial reporting<\/strong><br \/>\n<em>Giulia Cordero di Montezemolo, Matteo Strada<\/em><\/p>\n<p><a href=\"https:\/\/frjournal.eu\/journal\/2022\/06\/04\/climate-change-and-financial-reporting\/\">Read More<\/a><\/p>\n<p><strong>Book Review. Lorenzo Simoni, Business Models and Corporate Reporting: Defining the Platform to Illustrate Value Creation, Routledge, 2022<\/strong><br \/>\n<em>Sam Rawsthorne<\/em><\/p>\n<p><a href=\"https:\/\/frjournal.eu\/journal\/2022\/06\/04\/book-review-lorenzo-simoni-business-models-and-corporate-reporting-defining-the-platform-to-illustrate-value-creation-routledge-2022\/\">Read More<\/a><\/p>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default fusion-toggle-no-divider fusion-toggle-boxed-mode\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\"><a data-toggle=\"collapse\" data-parent=\"#accordion-6929-3\" data-target=\"#1e0c6ee06ee52b38b\" href=\"#1e0c6ee06ee52b38b\"><div class=\"fusion-toggle-icon-wrapper\"><i class=\"fa-fusion-box\"><\/i><\/div><div class=\"fusion-toggle-heading\">Issue 2\/2022<\/div><\/a><\/h4><\/div><div id=\"1e0c6ee06ee52b38b\" class=\"panel-collapse collapse \"><div class=\"panel-body toggle-content\">\n<p><strong>Interdisciplinary research by accounting scholars: An exploratory study<\/strong><br \/>\n<em>Francesco Giovanni Avallone, Alberto Quagli, Paola Ramassa<\/em><\/p>\n<p><a href=\"https:\/\/frjournal.eu\/journal\/2023\/02\/09\/interdisciplinary-research-by-accounting-scholars-an-exploratory-study\/\">Read More<\/a><\/p>\n<p><strong>Does the Adoption of Planning and Control Tools Influence Performance? Opinions of Grantors and Grantees About Non-profit Projects<\/strong><br \/>\n<em>Giacomo Boesso, Fabrizio Cerbioni, Andrea Menini<\/em><\/p>\n<p><a href=\"https:\/\/frjournal.eu\/journal\/2023\/02\/09\/does-the-adoption-of-planning-and-control-tools-influence-performance-opinions-of-grantors-and-grantees-about-non-profit-projects\/\">Read More<\/a><em><br \/>\n<\/em><\/p>\n<p><strong>Minorities\u2019 Representativeness on the Board and their Effect on the Level of Compliance with the Italian RPTs Regulation<\/strong><br \/>\n<em>Pietro Fera, Rosa Vinciguerra<\/em><\/p>\n<p><a href=\"https:\/\/frjournal.eu\/journal\/2023\/02\/09\/minorities-representativeness-on-the-board-and-their-effect-on-the-level-of-compliance-with-the-italian-rpts-regulation\/\">Read More<\/a><\/p>\n<p><strong>Accounting and Big Data: Trends, opportunities and direction for practitioners and researchers<\/strong><br \/>\n<em>Gianluca Gabrielli, Alice Medioli, Paolo Andrei\u00a0<\/em><\/p>\n<p><a href=\"https:\/\/frjournal.eu\/journal\/2023\/02\/09\/accounting-and-big-data-trends-opportunities-and-direction-for-practitioners-and-researchers\/\">Read More<\/a><\/p>\n<p><strong>Dialogue with standard setters. The impairment test in contexts of socio-economic and financial turbulence<\/strong><br \/>\n<em>Marco Vulpiani, Simone Chirchiglia, Claudio Rossetti<\/em><\/p>\n<p><a href=\"https:\/\/frjournal.eu\/journal\/2023\/02\/09\/dialog-with-standard-setters-the-impairment-test-in-contexts-of-socio-economic-and-financial-turbulence\/\">Read More<\/a><\/p>\n<p><strong>Book Review. Nicola Dalla Via, XBRL for Business Reporting: Reference Framework, Network Analysis, and New Trends, FrancoAngeli, 2020<\/strong><br \/>\n<em>Andrea Tenucci<\/em><\/p>\n<p><a href=\"https:\/\/frjournal.eu\/journal\/?p=5164&amp;preview=true\">Read More<\/a><\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div><div  class=\"fusion-layout-column fusion_builder_column fusion_builder_column_1_2  fusion-one-half fusion-column-last 1_2\"  style='margin-top:30px;margin-bottom:20px;width:50%;width:calc(50% - ( ( 4% ) * 0.5 ) );'>\n\t\t\t\t\t<div class=\"fusion-column-wrapper\" style=\"background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;\"  data-bg-url=\"\">\n\t\t\t\t\t\t<div class=\"fusion-title title sep-underline sep-solid fusion-title-size-two\" style=\"border-bottom-color:#e0dede;margin-top:0px;margin-bottom:2%;\"><h2 class=\"title-heading-left\">2021<\/h2><\/div><style type=\"text\/css\" scoped=\"scoped\">#accordion-6929-4 .fusion-panel:hover{ background-color: #f9f9f9 } #accordion-6929-4 .fusion-panel { border-color:#cccccc; border-width:0px; background-color:#ffffff; }<\/style><div class=\"accordian fusion-accordian\"><div class=\"panel-group\" id=\"accordion-6929-4\"><div class=\"fusion-panel panel-default fusion-toggle-no-divider fusion-toggle-boxed-mode\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\"><a data-toggle=\"collapse\" data-parent=\"#accordion-6929-4\" data-target=\"#bbf58e0332b505f4e\" href=\"#bbf58e0332b505f4e\"><div class=\"fusion-toggle-icon-wrapper\"><i class=\"fa-fusion-box\"><\/i><\/div><div class=\"fusion-toggle-heading\">Issue 1\/2021<\/div><\/a><\/h4><\/div><div id=\"bbf58e0332b505f4e\" class=\"panel-collapse collapse \"><div class=\"panel-body toggle-content\">\n<p><strong>Accounting discretion in family firms: The case of goodwill write-off. Evidence from US firms<\/strong><br \/>\n<em>Giulio Greco, Lorenzo Neri<br \/>\n<\/em><a href=\"https:\/\/frjournal.eu\/journal\/2022\/02\/03\/dialogue-with-standard-setters-the-use-of-video-in-corporate-reporting-2\/\">Read More<\/a><\/p>\n<p><strong>Is risk reporting a possible link between financial and management accounting in private firms?<\/strong><br \/>\n<em>Chiara Crovini, Giovanni Ossola<br \/>\n<\/em><a href=\"https:\/\/frjournal.eu\/journal\/2022\/02\/03\/is-risk-reporting-a-possible-link-between-financial-and-management-accounting-in-private-firms\/\">Read More<\/a><em><br \/>\n<\/em><\/p>\n<p><strong>Bridge over troubled water: Is it possible to define other comprehensive income?<\/strong><br \/>\n<em>Thomas Ryttersgaard<br \/>\n<\/em><a href=\"https:\/\/frjournal.eu\/journal\/2022\/02\/03\/bridge-over-troubled-water-is-it-possible-to-define-other-comprehensive-income\/\">Read More<\/a><\/p>\n<p><strong>The complexity in measuring M&amp;A performance: Is a multi-dimensional approach enough?<\/strong><br \/>\n<em>Elisa Roncagliolo, Francesco Avallone<br \/>\n<\/em><a href=\"https:\/\/frjournal.eu\/journal\/2022\/02\/03\/the-complexity-in-measuring-ma-performance-is-a-multi-dimensional-approach-enough\/\">Read More<\/a><\/p>\n<p><strong>Dialogue with standard setters. The IASB proposals on the recognition of regulatory assets and regulatory liabilities in the IFRS financial statements<\/strong><br \/>\n<em>Alessio Acunzo, Leo Van der Tas <\/em><\/p>\n<p><a href=\"https:\/\/frjournal.eu\/journal\/?p=2976&amp;preview=true\">Read More<\/a><\/p>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default fusion-toggle-no-divider fusion-toggle-boxed-mode\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\"><a data-toggle=\"collapse\" data-parent=\"#accordion-6929-4\" data-target=\"#0a073d0155d93fe51\" href=\"#0a073d0155d93fe51\"><div class=\"fusion-toggle-icon-wrapper\"><i class=\"fa-fusion-box\"><\/i><\/div><div class=\"fusion-toggle-heading\">Issue 2\/2021<\/div><\/a><\/h4><\/div><div id=\"0a073d0155d93fe51\" class=\"panel-collapse collapse \"><div class=\"panel-body toggle-content\">\n<p><strong>The assurance of non-financial disclosure: A longitudinal analysis of the academic and professional literature<\/strong><br \/>\n<em>Michele Guidi, Marco Giuliani, Maria Serena Chiucchi, Stefano Marasca\u00a0<\/em><\/p>\n<p><a href=\"https:\/\/frjournal.eu\/journal\/2022\/02\/03\/the-assurance-of-non-financial-disclosure-a-longitudinal-analysis-of-the-academic-and-professional-literature\/\">Read More<\/a><em><br \/>\n<\/em><\/p>\n<p><strong>Non-financial disclosure and women on board: Is a mandatory approach on gender quotas effective to increase communication quality?<\/strong><br \/>\n<em>Rebecca Miccini\u00a0<\/em><\/p>\n<p><a href=\"https:\/\/frjournal.eu\/journal\/2022\/02\/03\/non-financial-disclosure-and-women-on-board-is-a-mandatory-approach-on-gender-quotas-effective-to-increase-communication-quality\/\">Read More<\/a><\/p>\n<p><strong>Improving business model disclosure in the annual report: Insights from an interventionist research project<\/strong><br \/>\n<em>Carlo Bagnoli, Antonio Costantini, Maurizio Massaro\u00a0\u00a0<\/em><\/p>\n<p><a href=\"https:\/\/frjournal.eu\/journal\/2022\/02\/03\/improving-business-model-disclosure-in-the-annual-report-insights-from-an-interventionist-research-project\/\">Read More<\/a><\/p>\n<p><strong>Integrated reporting: Much ado about nothing?<\/strong><br \/>\nBrigitte de Graaff, Bert Steens, Kees Camfferman<\/p>\n<p><a href=\"https:\/\/frjournal.eu\/journal\/2022\/02\/03\/integrated-reporting-much-ado-about-nothing\/\">Read More<\/a><\/p>\n<p><strong>Dialogue with standard setters. COVID-19: The impact on IFRS Financial Reporting<\/strong><br \/>\nAlberto Quagli, Paola Ramassa, Marco Venuti<\/p>\n<p><a href=\"https:\/\/frjournal.eu\/journal\/2022\/02\/03\/dialogue-with-standard-setters-covid-19-the-impact-on-ifrs-financial-reporting\/\">Read more<\/a><\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div><div  class=\"fusion-layout-column fusion_builder_column fusion_builder_column_1_2  fusion-one-half fusion-column-first 1_2\"  style='margin-top:30px;margin-bottom:20px;width:50%;width:calc(50% - ( ( 4% ) * 0.5 ) );margin-right: 4%;'>\n\t\t\t\t\t<div class=\"fusion-column-wrapper\" style=\"background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;\"  data-bg-url=\"\">\n\t\t\t\t\t\t<div class=\"fusion-title title sep-underline sep-solid fusion-title-size-two\" style=\"border-bottom-color:#e0dede;margin-top:0px;margin-bottom:2%;\"><h2 class=\"title-heading-left\">2020<\/h2><\/div><style type=\"text\/css\" scoped=\"scoped\">#accordion-6929-5 .fusion-panel:hover{ background-color: #f9f9f9 } #accordion-6929-5 .fusion-panel { border-color:#cccccc; border-width:0px; background-color:#ffffff; }<\/style><div class=\"accordian fusion-accordian\"><div class=\"panel-group\" id=\"accordion-6929-5\"><div class=\"fusion-panel panel-default fusion-toggle-no-divider fusion-toggle-boxed-mode\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\"><a data-toggle=\"collapse\" data-parent=\"#accordion-6929-5\" data-target=\"#a597fbdb434ee62b6\" href=\"#a597fbdb434ee62b6\"><div class=\"fusion-toggle-icon-wrapper\"><i class=\"fa-fusion-box\"><\/i><\/div><div class=\"fusion-toggle-heading\">Issue 1\/2020<\/div><\/a><\/h4><\/div><div id=\"a597fbdb434ee62b6\" class=\"panel-collapse collapse \"><div class=\"panel-body toggle-content\">\n<p><strong>Is IFRS 9 better than IAS 39 for investors\u2019 decisions? Evidence from the European context at the beginning of the transition year<\/strong><br \/>\n<em>Mechelli Alessandro, Sforza Vincenzo, Cimini Riccardo<br \/>\n<\/em><a href=\"https:\/\/frjournal.eu\/journal\/2020\/11\/04\/is-ifrs-9-better-than-ias-39-for-investors-decisions-evidence-from-the-european-context-at-the-beginning-of-the-transition-year\/\">Read More<\/a><\/p>\n<p><strong>European Financial Reporting Enforcement: Analysis of Practices and Indices<\/strong><br \/>\n<em>Johansen Thomas Riise, Olsen Carsten Allerslev, Plenborg Thomas<br \/>\n<\/em><a href=\"https:\/\/frjournal.eu\/journal\/2020\/11\/04\/european-financial-reporting-enforcement-analysis-of-practices-and-indices\/\">Read More<\/a><em><br \/>\n<\/em><\/p>\n<p><strong>A critical approach to BSC studies: State of art, critical issues and future trends<\/strong><br \/>\n<em>Hristov Ivo, Chirico Antonio<br \/>\n<\/em><a href=\"https:\/\/frjournal.eu\/journal\/2020\/11\/04\/a-critical-approach-to-bsc-studies-state-of-art-critical-issues-and-future-trends\/\">Read More<\/a><\/p>\n<p><strong>The information content of Fairness Opinion in M&amp;A: Evidence from Italy<\/strong><br \/>\n<em>Courteau Lucie<br \/>\n<\/em><a href=\"https:\/\/frjournal.eu\/journal\/2020\/11\/04\/the-information-content-of-fairness-opinion-in-ma-evidence-from-italy\/\">Read More<\/a><\/p>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default fusion-toggle-no-divider fusion-toggle-boxed-mode\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\"><a data-toggle=\"collapse\" data-parent=\"#accordion-6929-5\" data-target=\"#4900e48c6bda9df8c\" href=\"#4900e48c6bda9df8c\"><div class=\"fusion-toggle-icon-wrapper\"><i class=\"fa-fusion-box\"><\/i><\/div><div class=\"fusion-toggle-heading\">Issue 2\/2020<\/div><\/a><\/h4><\/div><div id=\"4900e48c6bda9df8c\" class=\"panel-collapse collapse \"><div class=\"panel-body toggle-content\">\n<p><strong>Dialogue with standard setters. The use of video in corporate reporting<\/strong><br \/>\n<em>Thomas Toomse-Smith\u00a0<\/em><\/p>\n<p><a href=\"https:\/\/frjournal.eu\/journal\/2020\/12\/23\/dialogue-with-standard-setters-the-use-of-video-in-corporate-reporting\/\">Read More<\/a><\/p>\n<p><strong>Does the Integrated Reporting\u2019s definition of human capital fit with the HR manager\u2019s perspective?<\/strong><br \/>\n<em>Maurizio Cisi, Francesca Alice Centrone, Laura Corazza\u00a0<\/em><\/p>\n<p><a href=\"https:\/\/frjournal.eu\/journal\/2020\/12\/22\/https-frjournal-eu-journal-p1884previewtruehttps-www-francoangeli-it-riviste-schedarivista-aspxidarticolo67238tipoarticolo-pdflinguaitidrivista163\/\">Read More<\/a><em><br \/>\n<\/em><\/p>\n<p><strong>Can a quantitative approach be mitigated? Proposals for the application of the &#8220;early warnings&#8221; required by the new Italian Insolvency Code<\/strong><br \/>\n<em>Fabrizio Bava, Massimo Cane, Melchior Gromis di Trana\u00a0<\/em><\/p>\n<p><a href=\"https:\/\/frjournal.eu\/journal\/2020\/12\/22\/https-frjournal-eu-journal-p1887previewtruedoes-the-integrated-reportings-definition-of-human-capital-fit-with-the-hr-managers-perspective\/\">Read More<\/a><\/p>\n<p><strong>Are tax incentives determinant and relevant for capitalizing R&amp;D expenditures? Evidence from Europe<\/strong><br \/>\n<em>Giuseppe Di Martino, Grazia Dicuonzo, Arcangelo Vitelli, Vittorio Dell\u2019Atti\u00a0<\/em><\/p>\n<p><a href=\"https:\/\/frjournal.eu\/journal\/2020\/12\/22\/https-frjournal-eu-journal-p1889previewtrue\/\">Read More<\/a><\/p>\n<p><strong>Integrated reporting and the epistemic authority of Big Data: An exploratory study from the banking industry<\/strong><br \/>\nAlice Francesca Sproviero<\/p>\n<p><a href=\"https:\/\/frjournal.eu\/journal\/2020\/12\/22\/integrated-reporting-and-the-epistemic-authority-of-big-data-an-exploratory-study-from-the-banking-industry\/\">Read More<\/a><\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div><div  class=\"fusion-layout-column fusion_builder_column fusion_builder_column_1_2  fusion-one-half fusion-column-last 1_2\"  style='margin-top:30px;margin-bottom:20px;width:50%;width:calc(50% - ( ( 4% ) * 0.5 ) );'>\n\t\t\t\t\t<div class=\"fusion-column-wrapper\" style=\"background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;\"  data-bg-url=\"\">\n\t\t\t\t\t\t<div class=\"fusion-title title sep-underline sep-solid fusion-title-size-two\" style=\"border-bottom-color:#e0dede;margin-top:0px;margin-bottom:2%;\"><h2 class=\"title-heading-left\">2019<\/h2><\/div><style type=\"text\/css\" scoped=\"scoped\">#accordion-6929-6 .fusion-panel:hover{ background-color: #f9f9f9 } #accordion-6929-6 .fusion-panel { border-color:#cccccc; border-width:0px; background-color:#ffffff; }<\/style><div class=\"accordian fusion-accordian\"><div class=\"panel-group\" id=\"accordion-6929-6\"><div class=\"fusion-panel panel-default fusion-toggle-no-divider fusion-toggle-boxed-mode\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\"><a data-toggle=\"collapse\" data-parent=\"#accordion-6929-6\" data-target=\"#5720c11c0e196e384\" href=\"#5720c11c0e196e384\"><div class=\"fusion-toggle-icon-wrapper\"><i class=\"fa-fusion-box\"><\/i><\/div><div class=\"fusion-toggle-heading\">Issue 1\/2019<\/div><\/a><\/h4><\/div><div id=\"5720c11c0e196e384\" class=\"panel-collapse collapse \"><div class=\"panel-body toggle-content\">\n<p><strong>Dialogue with standard setters. Disclosure initiative and related research projects<\/strong><br \/>\n<em>Fiume Raffaele, Onesti Tiziano, Bianchi Stefano<br \/>\n<\/em><a href=\"https:\/\/frjournal.eu\/journal\/2019\/09\/27\/dialogue-with-standard-setters-disclosure-initiative-and-related-research-projects\/\">Read More<\/a><\/p>\n<p><strong>The level of compliance with the Italian Legislative Decree No. 254\/2016 and its determinants: Insights from Italy<\/strong><br \/>\n<em>Cantino Valter, Devalle Alain, Fiandrino Simona, Busso Donatella<br \/>\n<\/em><a href=\"https:\/\/frjournal.eu\/journal\/2019\/09\/27\/the-level-of-compliance-with-the-italian-legislative-decree-no-254-2016-and-its-determinants-insights-from-italy\/\">Read More<\/a><em><br \/>\n<\/em><\/p>\n<p><strong>The effects of business model regulation on the value relevance of traditional performance measures. Some evidence from UK companies<\/strong><br \/>\n<em>Simoni Lorenzo, Bini Laura, Giunta Francesco<br \/>\n<\/em><a href=\"https:\/\/frjournal.eu\/journal\/2019\/09\/27\/the-effects-of-business-model-regulation-on-the-value-relevance-of-traditional-performance-measures-some-evidence-from-uk-companies\/\">Read More<\/a><\/p>\n<p><strong>Signing the letter to shareholders: Does the Signatory&#8217;s role relate to impression management?<\/strong><br \/>\n<em>Bozzolan Saverio, Michelon Giovanna, Mattei Marco, Giornetti Andrea<br \/>\n<\/em><a href=\"https:\/\/frjournal.eu\/journal\/2019\/09\/27\/signing-the-letter-to-shareholders-does-the-signatorys-role-relate-to-impression-management\/\">Read More<\/a><\/p>\n<p><strong>The effectivenes of intellectual capital disclosure in market assessments of corporate value creation<\/strong><br \/>\n<em>Biscotti Anna Maria, D&#8217;Amico Eugenio, Vinci Sabato<br \/>\n<\/em><a href=\"https:\/\/frjournal.eu\/journal\/2019\/09\/27\/the-effectivenes-of-intellectual-capital-disclosure-in-market-assessments-of-corporate-value-creation\/\">Read More<\/a><\/p>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default fusion-toggle-no-divider fusion-toggle-boxed-mode\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\"><a data-toggle=\"collapse\" data-parent=\"#accordion-6929-6\" data-target=\"#124bccbaa5e335929\" href=\"#124bccbaa5e335929\"><div class=\"fusion-toggle-icon-wrapper\"><i class=\"fa-fusion-box\"><\/i><\/div><div class=\"fusion-toggle-heading\">Issue 2\/2019<\/div><\/a><\/h4><\/div><div id=\"124bccbaa5e335929\" class=\"panel-collapse collapse \"><div class=\"panel-body toggle-content\">\n<p><strong>Informativeness Assessment of Risk and Risk-Management Disclosure In Corporate Reporting: An Empirical Analysis of Italian Large Listed Firms<\/strong><br \/>\n<em>De Luca Francesco, Phan Ho-Tan-Phat<br \/>\n<\/em><a href=\"https:\/\/frjournal.eu\/journal\/2020\/02\/11\/informativeness-assessment-of-risk-and-risk-management-disclosure-in-corporate-reporting-an-empirical-analysis-of-italian-large-listed-firms\/\">Read More<\/a><\/p>\n<p><strong>Beyond Financial Reporting. Integrated Reporting and its determinants: Evidence from the context of European state-owned enterprises<\/strong><br \/>\n<em>Nicol\u00f2 Giuseppe, Zanellato Gianluca, Manes-Rossi Francesca, Tiron-Tudor Adriana<br \/>\n<\/em><a href=\"https:\/\/frjournal.eu\/journal\/2020\/02\/11\/beyond-financial-reporting-integrated-reporting-and-its-determinants-evidence-from-the-context-of-european-state-owned-enterprises\/\">Read More<\/a><\/p>\n<p><strong><em>Systematic literature network analysis in accounting: A first application on integrated reporting research<\/em><\/strong><br \/>\n<em>Comerio Niccol\u00f2, Tettamanzi Patrizia<br \/>\n<\/em><a href=\"https:\/\/frjournal.eu\/journal\/2020\/02\/11\/systematic-literature-network-analysis-in-accounting-a-first-application-on-integrated-reporting-research\/\">Read More<\/a><\/p>\n<p><strong><em>Putting integrated reporting where it was not: The case of the not-for-profit sector<\/em><\/strong><br \/>\n<em>Girella Laura, Dameri Paola<br \/>\n<\/em><a href=\"https:\/\/frjournal.eu\/journal\/2020\/02\/11\/putting-integrated-reporting-where-it-was-not-the-case-of-the-not-for-profit-sector\/\">Read More<\/a><\/p>\n<p><strong><em>Dialogue with standard setters<\/em><\/strong><br \/>\n<em>Stefano Bianchi<br \/>\n<\/em><a href=\"https:\/\/frjournal.eu\/journal\/2020\/02\/11\/dialogue-with-standard-setters-2\/\">Read More<\/a><\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div><div  class=\"fusion-layout-column fusion_builder_column fusion_builder_column_1_2  fusion-one-half fusion-column-first 1_2\"  style='margin-top:30px;margin-bottom:20px;width:50%;width:calc(50% - ( ( 4% ) * 0.5 ) );margin-right: 4%;'>\n\t\t\t\t\t<div class=\"fusion-column-wrapper\" style=\"background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;\"  data-bg-url=\"\">\n\t\t\t\t\t\t<div class=\"fusion-title title sep-underline sep-solid fusion-title-size-two\" style=\"border-bottom-color:#e0dede;margin-top:0px;margin-bottom:2%;\"><h2 class=\"title-heading-left\">2018<\/h2><\/div><style type=\"text\/css\" scoped=\"scoped\">#accordion-6929-7 .fusion-panel:hover{ background-color: #f9f9f9 } #accordion-6929-7 .fusion-panel { border-color:#cccccc; border-width:0px; background-color:#ffffff; }<\/style><div class=\"accordian fusion-accordian\"><div class=\"panel-group\" id=\"accordion-6929-7\"><div class=\"fusion-panel panel-default fusion-toggle-no-divider fusion-toggle-boxed-mode\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\"><a data-toggle=\"collapse\" data-parent=\"#accordion-6929-7\" data-target=\"#46e85f63f1a0d3d07\" href=\"#46e85f63f1a0d3d07\"><div class=\"fusion-toggle-icon-wrapper\"><i class=\"fa-fusion-box\"><\/i><\/div><div class=\"fusion-toggle-heading\">Issue 1\/2018<\/div><\/a><\/h4><\/div><div id=\"46e85f63f1a0d3d07\" class=\"panel-collapse collapse \"><div class=\"panel-body toggle-content\">\n<p><strong>Related parties disclosure: Is a risk based approach more effective?<\/strong><br \/>\n<em>Bava Fabrizio, Gromis di Trana Melchior, Busso Donatella, Pisoni Piero<br \/>\n<\/em><a href=\"https:\/\/frjournal.eu\/journal\/2018\/05\/28\/related-parties-disclosure-is-a-risk-based-approach-more-effective\/\">Read More<\/a><\/p>\n<p><strong>A theoretical contribution to 21st Century problems in financial reporting<\/strong><br \/>\n<em>Alexander David, Fasiello Roberta<br \/>\n<\/em><a href=\"https:\/\/frjournal.eu\/journal\/2018\/05\/28\/a-theoretical-contribution-to-21st-century-problems-in-financial-reporting\/\">Read More<\/a><\/p>\n<p><strong>Global financial crisis and relevance of GRI disclosure in Italy. Insights from the stakeholder theory and the legitimacy theory<\/strong><br \/>\n<em>Fornaciari Luca, Pesci Caterina<br \/>\n<\/em><a href=\"https:\/\/frjournal.eu\/journal\/2018\/05\/28\/global-financial-crisis-and-relevance-of-gri-disclosure-in-italy-insights-from-the-stakeholder-theory-and-the-legitimacy-theory\/\">Read More<\/a><\/p>\n<p><strong>Potential of IFRS 8: Managerial \u201ccustomization\u201d, relevance of subsidiaries and separate financial statements<\/strong><br \/>\nCuccia<em> Andrea<br \/>\n<\/em><a href=\"https:\/\/frjournal.eu\/journal\/2018\/05\/28\/potential-of-ifrs-8-managerial-customization-relevance-of-subsidiaries-and-separate-financial-statements\/\">Read More<\/a><\/p>\n<p><strong>Conceptual shifts in accounting: Transplanting the notion of boundary from financial to non-financial reporting<\/strong><br \/>\n<em>Girella Laura, Abela Mario, Ferrari Elisa Rita<\/em><em><br \/>\n<\/em><a href=\"https:\/\/frjournal.eu\/journal\/2018\/05\/28\/conceptual-shifts-in-accounting-transplanting-the-notion-of-boundary-from-financial-to-non-financial-reporting\/\">Read More<\/a><\/p>\n<p><strong>Dialogue with standard setters<\/strong><br \/>\n<em>Monda Mario, Fiume Raffaele<br \/>\n<\/em><a href=\"https:\/\/frjournal.eu\/journal\/2018\/05\/28\/dialogue-with-standard-setters\/\">Read More<\/a><\/p>\n<\/div><\/div><\/div><\/div><\/div><style type=\"text\/css\" scoped=\"scoped\">#accordion-6929-8 .fusion-panel:hover{ background-color: #f9f9f9 } #accordion-6929-8 .fusion-panel { border-color:#cccccc; border-width:0px; background-color:#ffffff; }<\/style><div class=\"accordian fusion-accordian\"><div class=\"panel-group\" id=\"accordion-6929-8\"><div class=\"fusion-panel panel-default fusion-toggle-no-divider fusion-toggle-boxed-mode\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\"><a data-toggle=\"collapse\" data-parent=\"#accordion-6929-8\" data-target=\"#0ec4a661a8f52cc22\" href=\"#0ec4a661a8f52cc22\"><div class=\"fusion-toggle-icon-wrapper\"><i class=\"fa-fusion-box\"><\/i><\/div><div class=\"fusion-toggle-heading\">Issue 2\/2018<\/div><\/a><\/h4><\/div><div id=\"0ec4a661a8f52cc22\" class=\"panel-collapse collapse \"><div class=\"panel-body toggle-content\">\n<p><strong>Greetings from the editor: Ten years of personal engagement in Financial Reporting<\/strong><br \/>\n<em>Quagli Alberto<br \/>\n<\/em><a href=\"https:\/\/frjournal.eu\/journal\/2019\/09\/27\/1779\/\">Read More<\/a><\/p>\n<p><strong>The role of institutions in the process of global convergence to IFRS<\/strong><br \/>\n<em>Aprile Roberto, Bini Laura<br \/>\n<\/em><a href=\"https:\/\/frjournal.eu\/journal\/2019\/09\/27\/the-role-of-institutions-in-the-process-of-global-convergence-to-ifrs\/\">Read More<\/a><\/p>\n<p><strong>Do letters to shareholders inform or mislead? Insights from insider trading<\/strong><br \/>\n<em>Becalli Elena, Bozzolan Saverio, Laghi Enrico, Mattei Marco<br \/>\n<\/em><a href=\"https:\/\/frjournal.eu\/journal\/2019\/09\/27\/do-letters-to-shareholders-inform-or-mislead-insights-from-insider-trading\/\">Read More<\/a><\/p>\n<p><strong>Determining characteristics of boards adopting Integrated Reporting<\/strong><br \/>\n<em>Alfiero Simona, Cane Massimo, Doronzo Ruggiero, Esposito Alfredo<\/em><em><br \/>\n<\/em><a href=\"https:\/\/frjournal.eu\/journal\/2019\/09\/26\/determining-characteristics-of-boards-adopting-integrated-reporting\/\">Read More<\/a><\/p>\n<p><strong>The value relevance of fair value hierarchy. Empirical evidence from the European Union<\/strong><br \/>\n<em>Mechelli Alessandro, Sforza Vincenzo, Stefanoni Alessandra, Cimini Riccardo<br \/>\n<\/em><a href=\"https:\/\/frjournal.eu\/journal\/2019\/09\/26\/1765\/\">Read More<\/a><\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div><div  class=\"fusion-layout-column fusion_builder_column fusion_builder_column_1_2  fusion-one-half fusion-column-last 1_2\"  style='margin-top:30px;margin-bottom:20px;width:50%;width:calc(50% - ( ( 4% ) * 0.5 ) );'>\n\t\t\t\t\t<div class=\"fusion-column-wrapper\" style=\"background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;\"  data-bg-url=\"\">\n\t\t\t\t\t\t<div class=\"fusion-title title sep-underline sep-solid fusion-title-size-two\" style=\"border-bottom-color:#e0dede;margin-top:0px;margin-bottom:2%;\"><h2 class=\"title-heading-left\">2017<\/h2><\/div><style type=\"text\/css\" scoped=\"scoped\">#accordion-6929-9 .fusion-panel:hover{ background-color: #f9f9f9 } #accordion-6929-9 .fusion-panel { border-color:#cccccc; border-width:0px; background-color:#ffffff; }<\/style><div class=\"accordian fusion-accordian\"><div class=\"panel-group\" id=\"accordion-6929-9\"><div class=\"fusion-panel panel-default fusion-toggle-no-divider fusion-toggle-boxed-mode\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\"><a data-toggle=\"collapse\" data-parent=\"#accordion-6929-9\" data-target=\"#039b4043c1b455504\" href=\"#039b4043c1b455504\"><div class=\"fusion-toggle-icon-wrapper\"><i class=\"fa-fusion-box\"><\/i><\/div><div class=\"fusion-toggle-heading\">Issue 1\/2017<\/div><\/a><\/h4><\/div><div id=\"039b4043c1b455504\" class=\"panel-collapse collapse \"><div class=\"panel-body toggle-content\">\n<p><strong>The Reporting Entity in Private-Public Accounting Harmonisation. Is Control Enough for the Local Government Consolidated Financial Statements?<\/strong><br \/>\n<em>Cristian Carini, Laura Rocca, Claudio Teodori, Monica Veneziani<br \/>\n<\/em><a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/06\/the-reporting-entity-in-private-public-accounting-harmonisation-is-control-enough-for-the-local-government-consolidated-financial-statements\/\">Read More<\/a><em><br \/>\n<\/em><\/p>\n<p><strong>Concerned about Going Concern: When do Entities in Liquidation have to be Considered a Non-Going Concern According to IFRS?<\/strong><br \/>\n<em>Marius Hasslinger, Michael Olbrich, David Rapp<br \/>\n<\/em><a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/06\/concerned-about-going-concern-when-do-entities-in-liquidation-have-to-be-considered-a-non-going-concern-according-to-ifrs\/\">Read More<\/a><\/p>\n<p><strong>The Association between Big4 and Cost of Debt in Private Firms<\/strong><br \/>\n<em>Stefano Azzali, Tatiana Mazza<br \/>\n<\/em><a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/06\/the-association-between-big4-and-cost-of-debt-in-private-firms\/\">Read More<\/a><\/p>\n<p><strong>Discretionary Accruals in Italian Private Firms and Non-Linear Bank Loan Granting<\/strong><br \/>\n<em>Elisabetta Mafrolla, Viola Nobili<br \/>\n<\/em><a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/06\/discretionary-accruals-in-italian-private-firms-and-non-linear-bank-loan-granting\/\">Read More<\/a><\/p>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default fusion-toggle-no-divider fusion-toggle-boxed-mode\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\"><a data-toggle=\"collapse\" data-parent=\"#accordion-6929-9\" data-target=\"#fa00167fb5fedf3cf\" href=\"#fa00167fb5fedf3cf\"><div class=\"fusion-toggle-icon-wrapper\"><i class=\"fa-fusion-box\"><\/i><\/div><div class=\"fusion-toggle-heading\">Issue 2\/2017<\/div><\/a><\/h4><\/div><div id=\"fa00167fb5fedf3cf\" class=\"panel-collapse collapse \"><div class=\"panel-body toggle-content\">\n<p><strong>Italian academia facing an international scenario: Issues and trends<\/strong><br \/>\n<em>Andrea Lionzo<br \/>\n<\/em><a href=\"https:\/\/frjournal.eu\/journal\/2018\/02\/16\/italian-academia-facing-an-international-scenario-issues-and-trends\/\">Read More<\/a><em><br \/>\n<\/em><\/p>\n<p><strong>Toward a learned profession: The future of accounting research<\/strong><br \/>\n<em>Bruce Behn<br \/>\n<\/em><a href=\"https:\/\/frjournal.eu\/journal\/2018\/02\/16\/toward-learned-profession-the-future-of-accounting-research\/\">Read More<\/a><\/p>\n<p><strong>Increasing the value of accounting research: An Italian perspective<\/strong><br \/>\n<em>Isabella Fadda, Aldo Pavan<br \/>\n<\/em><a href=\"https:\/\/frjournal.eu\/journal\/2018\/02\/16\/increasing-the-value-of-accounting-research-an-italian-perspective\/\">Read More<\/a><\/p>\n<p><strong>Some notes about financial accounting research: Research methodology, epistemological approaches and practical implications<\/strong><br \/>\n<em>Marco Allegrini, Giulio Greco<br \/>\n<\/em><a href=\"https:\/\/frjournal.eu\/journal\/2018\/02\/16\/some-notes-about-financial-accounting-research-research-methodology-epistemological-approaches-and-practical-implications\/\">Read More<\/a><\/p>\n<p><strong>Past evolution and recent trends in accounting research<\/strong><br \/>\n<em>Annalisa Prencipe<br \/>\n<\/em><a href=\"https:\/\/frjournal.eu\/journal\/2018\/02\/16\/past-evolution-and-recent-trends-accounting-research\/\">Read More<\/a><\/p>\n<p><strong>The points of contacts between academics and professionals<\/strong><br \/>\n<em>Massimiliano Semprini<br \/>\n<\/em><a href=\"https:\/\/frjournal.eu\/journal\/2018\/02\/16\/the-points-of-contacts-between-academics-and-professionals\/\">Read More<\/a><\/p>\n<p><strong>The usefulness of accounting research: A practitioner\u2019s point of view<\/strong><br \/>\n<em>Giovanni Andrea Toselli<br \/>\n<\/em><a href=\"https:\/\/frjournal.eu\/journal\/2018\/02\/16\/the-usefulness-of-accounting-research-practitioners-point-of-view\/\">Read More<\/a><\/p>\n<p><strong>Accounting research production and evaluation: The view of the professionals<\/strong><br \/>\n<em>Orazio Vagnozzi<br \/>\n<\/em><a href=\"https:\/\/frjournal.eu\/journal\/2018\/02\/16\/accounting-research-production-and-evaluation-the-view-of-the-professionals\/\">Read More<\/a><\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div><div  class=\"fusion-layout-column fusion_builder_column fusion_builder_column_1_2  fusion-one-half fusion-column-first 1_2\"  style='margin-top:30px;margin-bottom:20px;width:50%;width:calc(50% - ( ( 4% ) * 0.5 ) );margin-right: 4%;'>\n\t\t\t\t\t<div class=\"fusion-column-wrapper\" style=\"background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;\"  data-bg-url=\"\">\n\t\t\t\t\t\t<div class=\"fusion-title title sep-underline sep-solid fusion-title-size-two\" style=\"border-bottom-color:#e0dede;margin-top:0px;margin-bottom:2%;\"><h2 class=\"title-heading-left\">2016<\/h2><\/div><style type=\"text\/css\" scoped=\"scoped\">#accordion-6929-10 .fusion-panel:hover{ background-color: #f9f9f9 } #accordion-6929-10 .fusion-panel { border-color:#cccccc; border-width:0px; background-color:#ffffff; }<\/style><div class=\"accordian fusion-accordian\"><div class=\"panel-group\" id=\"accordion-6929-10\"><div class=\"fusion-panel panel-default fusion-toggle-no-divider fusion-toggle-boxed-mode\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\"><a data-toggle=\"collapse\" data-parent=\"#accordion-6929-10\" data-target=\"#5043dda607b5c9157\" href=\"#5043dda607b5c9157\"><div class=\"fusion-toggle-icon-wrapper\"><i class=\"fa-fusion-box\"><\/i><\/div><div class=\"fusion-toggle-heading\">Issue 1\/2016<\/div><\/a><\/h4><\/div><div id=\"5043dda607b5c9157\" class=\"panel-collapse collapse \"><div class=\"panel-body toggle-content\">\n<p><strong>&#8220;The \u2018Real\u2019 Impact Factor: Accounting Research, Practice, and Users: Towards a New Relationship between Academia, Professionals, and Standard Setters in Accounting<\/strong><br \/>\n<em>Anne McGeachin, Alan Teixeira, Stefano Zambon<br \/>\n<\/em><a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/21\/the-real-impact-factor-accounting-research-practice-and-users-towards-a-new-relationship-between-academia-professionals-and-standard-setters-in-accounting\/\">Read More<\/a><\/p>\n<p><strong>The &#8220;Real&#8221; Impact Factor: Reflections on the Impact of the Research Excellence Framework<\/strong><br \/>\n<em>Jane Broadbent<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/21\/the-real-impact-factor-reflections-on-the-impact-of-the-research-excellence-framework\/\">Read More<\/a><\/p>\n<p><strong>The Real Impact Factor and the Gap between Accounting Research and Practice<\/strong><br \/>\n<em>Alberto Quagli, Francesco Avallone, Paola Ramassa<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/22\/the-real-impact-factor-and-the-gap-between-accounting-research-and-practice-2\/\">Read More<\/a><\/p>\n<p><strong>Accounting Research: Relevance Lost<\/strong><br \/>\n<em>Andrew Higson, Rasha Kassem<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/22\/accounting-research-relevance-lost\/\">Read More<\/a><\/p>\n<p><strong>Who Influences Whom? An Exploratory Analysis of the Interrelations between Accounting Research and the IASB\u2019s Standard Setting Activity<\/strong><br \/>\n<em>Michele Pizzo, Nicola Moscariello, Claudio Teodori, Monica Veneziani, Laura Rocca, Alberto Quagli, Elisa Roncagliolo<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/22\/who-influences-whom-an-exploratory-analysis-of-the-interrelations-between-accounting-research-and-the-iasbs-standard-setting-activity\/\">Read More<\/a><\/p>\n<p><strong>Accounting Theory and Accounting Practice as Loosely Coupled Systems: A Historical Perspective on the Italian Case (1930-1990)<\/strong><br \/>\n<em>Stefano Zambon, Laura Girella<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/22\/accounting-theory-and-accounting-practice-as-loosely-coupled-systems-a-historical-perspective-on-the-italian-case-1930-1990\/\">Read More<\/a><\/p>\n<p><strong>Commentary. Research and practice in accounting: A collaborative perspective<\/strong><br \/>\n<em>Allister Wilson<br \/>\n<\/em><a href=\"https:\/\/www.francoangeli.it\/riviste\/Scheda_Rivista.aspx?IDArticolo=57663&amp;Tipo=Articolo%20PDF&amp;lingua=it&amp;idRivista=163\">Read Article<\/a><\/p>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default fusion-toggle-no-divider fusion-toggle-boxed-mode\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\"><a data-toggle=\"collapse\" data-parent=\"#accordion-6929-10\" data-target=\"#9d0293e164c655831\" href=\"#9d0293e164c655831\"><div class=\"fusion-toggle-icon-wrapper\"><i class=\"fa-fusion-box\"><\/i><\/div><div class=\"fusion-toggle-heading\">Issue 2\/2016<\/div><\/a><\/h4><\/div><div id=\"9d0293e164c655831\" class=\"panel-collapse collapse \"><div class=\"panel-body toggle-content\">\n<p><strong>Put Your Money where Your Mouth is: The Difference between Real Commitment to Sustainability and Mere Rhetoric<\/strong><br \/>\n<em>Laura Bini, Marco Bellucci, Francesco Giunta<br \/>\n<\/em><a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/21\/put-your-money-where-your-mouth-is-the-difference-between-real-commitment-to-sustainability-and-mere-rhetoric\/\">Read More<\/a><\/p>\n<p><strong>Income Smoothing via Loan Loss Provision in Credit Cooperative Banks<br \/>\n<\/strong><em>Stefano Azzali, Luca Fornaciari, Tatiana Mazza<br \/>\n<\/em><a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/21\/income-smoothing-via-loan-loss-provision-in-credit-cooperative-banks\/\">Read More<\/a><\/p>\n<p><strong>\u00a0The Connectivity of Information in Integrated Reporting. Empirical Evidence from International Context<\/strong><br \/>\n<em>Alberto Incollingo, Michela Bianchi<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/21\/the-connectivity-of-information-in-integrated-reporting-empirical-evidence-from-international-context\/\">Read More<\/a><\/p>\n<p><strong>Web-Based Financial Reporting: An Interpretative Model for Corporate Communications on Social Media<\/strong><br \/>\n<em>Paola Ramassa, Costanza Di Fabio<br \/>\n<\/em><a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/21\/web-based-financial-reporting-an-interpretative-model-for-corporate-communications-on-social-media\/\">Read More<\/a><\/p>\n<p><strong>Book Review<\/strong><br \/>\n<em>Roberto Di Pietra, Stefano Zambon<br \/>\n<\/em><a href=\"https:\/\/www.francoangeli.it\/riviste\/Scheda_Rivista.aspx?IDArticolo=58319&amp;Tipo=Articolo%20PDF&amp;lingua=it&amp;idRivista=163\">Read Article<\/a><\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div><div  class=\"fusion-layout-column fusion_builder_column fusion_builder_column_1_2  fusion-one-half fusion-column-last 1_2\"  style='margin-top:0px;margin-bottom:20px;width:50%;width:calc(50% - ( ( 4% ) * 0.5 ) );'>\n\t\t\t\t\t<div class=\"fusion-column-wrapper\" style=\"background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;\"  data-bg-url=\"\">\n\t\t\t\t\t\t<div class=\"fusion-title title sep-underline sep-solid fusion-title-size-two\" style=\"border-bottom-color:#e0dede;margin-top:0px;margin-bottom:2%;\"><h2 class=\"title-heading-left\">2015<\/h2><\/div><style type=\"text\/css\" scoped=\"scoped\">#accordion-6929-11 .fusion-panel:hover{ background-color: #f9f9f9 } #accordion-6929-11 .fusion-panel { border-color:#cccccc; border-width:0px; background-color:#ffffff; }<\/style><div class=\"accordian fusion-accordian\"><div class=\"panel-group\" id=\"accordion-6929-11\"><div class=\"fusion-panel panel-default fusion-toggle-no-divider fusion-toggle-boxed-mode\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\"><a data-toggle=\"collapse\" data-parent=\"#accordion-6929-11\" data-target=\"#e97bc6506c1959296\" href=\"#e97bc6506c1959296\"><div class=\"fusion-toggle-icon-wrapper\"><i class=\"fa-fusion-box\"><\/i><\/div><div class=\"fusion-toggle-heading\">Issue 1\/2015<\/div><\/a><\/h4><\/div><div id=\"e97bc6506c1959296\" class=\"panel-collapse collapse \"><div class=\"panel-body toggle-content\">\n<p><strong>Directive 2013\/34\/EU, Article 6 An Analysis and some Implications. A Research Note<\/strong><br \/>\n<em>David Alexander<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/22\/directive-201334eu-article-6-an-analysis-and-some-implications-a-research-note\/\">Read Article <\/a><\/p>\n<p><strong>Why Do Firms Write Off Their Goodwill? A Comparison of Different Accounting Systems<\/strong><br \/>\n<em>Francesco Avallone, Claudia Gabbioneta, Paola Ramassa, Marco Sorrentino<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/22\/why-do-firms-write-off-their-goodwill-a-comparison-of-different-accounting-systems\/\">Read Article<\/a><\/p>\n<p><strong>Disclosures in Local Healthcare Organizations\u2019 Social Reports. \u2018What?\u2019 and \u2018Why?\u2019 An Empirical Analysis of the Italian National Healthcare System<\/strong><br \/>\n<em>Elisa Bonollo<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/22\/disclosures-in-local-healthcare-organizations-social-reports-what-and-why-an-empirical-analysis-of-the-italian-national-healthcare-system\/\">Read Article<\/a><\/p>\n<p><strong>Graphical Reporting in Italian Annual Reports during the Financial Crisis: Impression Management or Incremental Information?<\/strong><br \/>\n<em>Simone Aresu<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/22\/graphical-reporting-in-italian-annual-reports-during-the-financial-crisis-impression-management-or-incremental-information\/\">Read Article<\/a><\/p>\n<p><strong>Dialogue with standard setters. Business Combinations under Common Control: Concerns, Criticisms and Strides<\/strong><br \/>\n<em>Raffaele Fiume, Tiziano Onesti, Mauro Romano, Marco Taliento<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/22\/dialogue-with-standard-setters-business-combinations-under-common-control-concerns-criticisms-and-strides\/\">Read Article<\/a><\/p>\n<p><strong>Book Review<\/strong><br \/>\n<em>Roberto Di Pietra, Stefano Zambon<\/em><br \/>\n<a href=\"https:\/\/www.francoangeli.it\/riviste\/Scheda_Rivista.aspx?IDArticolo=54549&amp;Tipo=Articolo%20PDF&amp;lingua=it&amp;idRivista=163\">Read Article<\/a><\/p>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default fusion-toggle-no-divider fusion-toggle-boxed-mode\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\"><a data-toggle=\"collapse\" data-parent=\"#accordion-6929-11\" data-target=\"#7c6143a00154d892c\" href=\"#7c6143a00154d892c\"><div class=\"fusion-toggle-icon-wrapper\"><i class=\"fa-fusion-box\"><\/i><\/div><div class=\"fusion-toggle-heading\">Issue 2\/2015<\/div><\/a><\/h4><\/div><div id=\"7c6143a00154d892c\" class=\"panel-collapse collapse \"><div class=\"panel-body toggle-content\">\n<p><strong>Reflections about Italian academic life in Economia Aziendale and its evolution<\/strong><br \/>\n<em>Sven-Olof Yrjo Collin<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/22\/reflections-about-italian-academic-life-in-economia-aziendale-and-its-evolution\/\">Read Article<\/a><\/p>\n<p><strong>Corporate governance and information asymmetry between shareholders and lenders: an analysis of Italian listed companies<\/strong><br \/>\n<em>Sabrina Pisano, Luigi Lepore, Rocco Agrifoglio<br \/>\n<\/em><a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/22\/corporate-governance-and-information-asymmetry-between-shareholders-and-lenders-an-analysis-of-italian-listed-companies\/\">Read Article<\/a><\/p>\n<p><strong>Comprehensive Income: which potential effects on firms\u2019 performance evaluation and users\u2019 decision process?<\/strong><br \/>\n<em>Pier Luigi Marchini, Carlotta D&#8217;Este<br \/>\n<\/em><a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/22\/comprehensive-income-which-potential-effects-on-firms-performance-evaluation-and-users-decision-process\/\">Read Article<\/a><\/p>\n<p><strong>Managerial discretion in authorising open market share repurchases: empirical evidence from the Italian context<\/strong><br \/>\n<em>Elisa Roncagliolo<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/22\/managerial-discretion-in-authorising-open-market-share-repurchases-empirical-evidence-from-the-italian-context\/\">Read Article<\/a><\/p>\n<p><strong>Acquisition-type or merger-type accounting? Further insights on transactions involving businesses governed by the same party(-ies)<\/strong><br \/>\n<em>Tiziano Onesti, Mario Romano, Marco Taliento<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/22\/acquisition-type-or-merger-type-accounting-further-insights-on-transactions-involving-businesses-governed-by-the-same-party-ies\/\">Read Article<\/a><\/p>\n<p><strong>Book Review<\/strong><br \/>\n<em>Fabrizio Gran\u00e0<br \/>\n<\/em><a href=\"https:\/\/www.francoangeli.it\/riviste\/Scheda_Rivista.aspx?IDArticolo=56463&amp;Tipo=Articolo%20PDF&amp;lingua=it&amp;idRivista=163\">Read Article<\/a><\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div><div  class=\"fusion-layout-column fusion_builder_column fusion_builder_column_1_2  fusion-one-half fusion-column-first 1_2\"  style='margin-top:0px;margin-bottom:20px;width:50%;width:calc(50% - ( ( 4% ) * 0.5 ) );margin-right: 4%;'>\n\t\t\t\t\t<div class=\"fusion-column-wrapper\" style=\"background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;\"  data-bg-url=\"\">\n\t\t\t\t\t\t<div class=\"fusion-title title sep-underline sep-solid fusion-title-size-two\" style=\"border-bottom-color:#e0dede;margin-top:0px;margin-bottom:2%;\"><h2 class=\"title-heading-left\">2014<\/h2><\/div><style type=\"text\/css\" scoped=\"scoped\">#accordion-6929-12 .fusion-panel:hover{ background-color: #f9f9f9 } #accordion-6929-12 .fusion-panel { border-color:#cccccc; border-width:0px; background-color:#ffffff; }<\/style><div class=\"accordian fusion-accordian\"><div class=\"panel-group\" id=\"accordion-6929-12\"><div class=\"fusion-panel panel-default fusion-toggle-no-divider fusion-toggle-boxed-mode\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\"><a data-toggle=\"collapse\" data-parent=\"#accordion-6929-12\" data-target=\"#077124386824af0f6\" href=\"#077124386824af0f6\"><div class=\"fusion-toggle-icon-wrapper\"><i class=\"fa-fusion-box\"><\/i><\/div><div class=\"fusion-toggle-heading\">Issue 1\/2014<\/div><\/a><\/h4><\/div><div id=\"077124386824af0f6\" class=\"panel-collapse collapse \"><div class=\"panel-body toggle-content\">\n<p><strong>Do Corporate Governance Characteristics Affect Non-Financial Risk Disclosure in Government-owned Companies? The Italian Experience<\/strong><br \/>\n<em>Alessandra Allini, Francesca Manes Rossi, Riccardo Macchioni<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/do-corporate-governance-characteristics-affect-non-financial-risk-disclosure-in-government-owned-companies-the-italian-experience\/\">Read Article<\/a><\/p>\n<p><strong>The relation between R&amp;D accounting treatment and the risk of the firm: Evidence from the Italian market<\/strong><br \/>\n<em>Riccardo Cimini, Alessandro Gaetano, Alessandra Pagani<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/the-relation-between-rd-accounting-treatment-and-the-risk-of-the-firm-evidence-from-the-italian-market\/\">Read Article<\/a><\/p>\n<p><strong>The Severity of Internal Controls over Financial Reporting Deficiencies: Differences among Types and Industries<\/strong><br \/>\n<em>Tatiana Mazza, Stefano Azzali<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/the-severity-of-internal-controls-over-financial-reporting-deficiencies-differences-among-types-and-industries\/\">Read Article<\/a><\/p>\n<p><strong>Business Model Literature Overview<\/strong><br \/>\n<em>Ales Novak<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/business-model-literature-overview\/\">Read Article<\/a><\/p>\n<p><strong>Dialogue with standard setters. Removing \u2018reliability\u2019 from the IAS\/IFRS framework. The EFRAG\u2019s viewpoint<\/strong><br \/>\n<em>Raffaele Fiume, Tiziano Onesti, Giuseppe Sannino<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/dialogue-with-standard-setters-removing-reliability-from-the-iasifrs-framework-the-efrags-viewpoint\/\">Read Article<\/a><\/p>\n<p><strong>Book Review<\/strong><br \/>\n<em>Roberto Di Pietra, Stefano Zambon<\/em><br \/>\n<a href=\"https:\/\/www.francoangeli.it\/riviste\/Scheda_Rivista.aspx?IDArticolo=51809&amp;Tipo=Articolo%20PDF&amp;lingua=it&amp;idRivista=163\">Read Article<\/a><\/p>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default fusion-toggle-no-divider fusion-toggle-boxed-mode\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\"><a data-toggle=\"collapse\" data-parent=\"#accordion-6929-12\" data-target=\"#ab4c58156a9da86e6\" href=\"#ab4c58156a9da86e6\"><div class=\"fusion-toggle-icon-wrapper\"><i class=\"fa-fusion-box\"><\/i><\/div><div class=\"fusion-toggle-heading\">Issue 2-3-4\/2014<\/div><\/a><\/h4><\/div><div id=\"ab4c58156a9da86e6\" class=\"panel-collapse collapse \"><div class=\"panel-body toggle-content\">\n<p><strong>Detecting Earnings Manipulations: Time think about European SMEs. A call for a Joint International Research Project<\/strong><br \/>\n<em>Giunta Francesco<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/22\/detecting-earnings-manipulations-time-think-about-european-smes-a-call-for-a-joint-international-research-project\/\">Read More<\/a><\/p>\n<p><strong>Comparing the effects of IASB Proposal on leasing: an impact assessment of EU listed Companies<\/strong><br \/>\n<em>Fabi Tommaso, Laghi Enrico, Mattei Marco, Sura Alessandro<br \/>\n<\/em><a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/22\/comparing-the-effects-of-iasb-proposal-on-leasing-an-impact-assessment-of-eu-listed-companies\/\">Read More<\/a><\/p>\n<p><strong>Estimating credit default swap spreads using accounting data, market quotes and credit ratings: the European Banks Case<\/strong><br \/>\n<em>Laghi Enrico, Di Marcantonio Michele, D&#8217;Amico Eugenio<br \/>\n<\/em><a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/22\/estimating-credit-default-swap-spreads-using-accounting-data-market-quotes-and-credit-ratings-the-european-banks-case\/\">Read More<\/a><\/p>\n<p><strong>The value relevance of earnings and book value across the EU. A comparative Analysis<\/strong><br \/>\n<em>Mechelli Alessandro, Cimini Riccardo<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/22\/the-value-relevance-of-earnings-and-book-value-across-the-eu-a-comparative-analysis\/\">Read More<\/a><\/p>\n<p><strong>Impairment estimates for available-for-sale equity instruments under IFRS: evidence from italian Banks<\/strong><br \/>\n<em>Sannino Giuseppe, Ginesti Gianluca, Drago Carlo<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/impairment-estimates-for-available-for-sale-equity-instruments-under-ifrs-evidence-from-italian-banks\/\">Read More<\/a><\/p>\n<p><strong>Dialogue with standard setters. The harmonization of public sector accounting in the European Union: The EPSAS Project<br \/>\n<\/strong><em>Sforza Vincenzo<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/dialogue-with-standard-setters-the-harmonization-of-public-sector-accounting-in-the-european-union-the-epsas-project\/\">Read More<\/a><\/p>\n<p><strong>Towards the international convergence of accounting standards: the case of Business Combinations and Goodwill<\/strong><br \/>\n<em>Olante Maria Elena<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/towards-the-international-convergence-of-accounting-standards-the-case-of-business-combinations-and-goodwill\/\">Read More<\/a><\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div><div  class=\"fusion-layout-column fusion_builder_column fusion_builder_column_1_2  fusion-one-half fusion-column-last 1_2\"  style='margin-top:0px;margin-bottom:20px;width:50%;width:calc(50% - ( ( 4% ) * 0.5 ) );'>\n\t\t\t\t\t<div class=\"fusion-column-wrapper\" style=\"background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;\"  data-bg-url=\"\">\n\t\t\t\t\t\t<div class=\"fusion-title title sep-underline sep-solid fusion-title-size-two\" style=\"border-bottom-color:#e0dede;margin-top:0px;margin-bottom:2%;\"><h2 class=\"title-heading-left\">2013<\/h2><\/div><style type=\"text\/css\" scoped=\"scoped\">#accordion-6929-13 .fusion-panel:hover{ background-color: #f9f9f9 } #accordion-6929-13 .fusion-panel { border-color:#cccccc; border-width:0px; background-color:#ffffff; }<\/style><div class=\"accordian fusion-accordian\"><div class=\"panel-group\" id=\"accordion-6929-13\"><div class=\"fusion-panel panel-default fusion-toggle-no-divider fusion-toggle-boxed-mode\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\"><a data-toggle=\"collapse\" data-parent=\"#accordion-6929-13\" data-target=\"#262208bbe1a98b305\" href=\"#262208bbe1a98b305\"><div class=\"fusion-toggle-icon-wrapper\"><i class=\"fa-fusion-box\"><\/i><\/div><div class=\"fusion-toggle-heading\">Issue 1\/2013<\/div><\/a><\/h4><\/div><div id=\"262208bbe1a98b305\" class=\"panel-collapse collapse \"><div class=\"panel-body toggle-content\">\n<p><strong>Editorial. Just some order in financial reporting studies &#8211; the need for a taxonomy<\/strong><br \/>\n<em>Alberto Quagli<\/em><br \/>\n<a href=\"https:\/\/www.francoangeli.it\/riviste\/Scheda_Rivista.aspx?IDArticolo=48694&amp;Tipo=Articolo%20PDF&amp;lingua=it&amp;idRivista=163\">Read Article<\/a><\/p>\n<p><strong>Increasing the relevance of &#8220;Policy Relevant Research&#8221;<\/strong><br \/>\n<em>Araceli Mora<\/em><br \/>\n<a href=\"https:\/\/www.francoangeli.it\/riviste\/Scheda_Rivista.aspx?IDArticolo=48695&amp;Tipo=Articolo%20PDF&amp;lingua=it&amp;idRivista=163\">Read Article<\/a><\/p>\n<p><strong>Assessing value relevance of comprehensive income in European banks and other financial institutions<\/strong><br \/>\n<em>Alessandro Mechelli, Riccardo Cimini<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/assessing-value-relevance-of-comprehensive-income-in-european-banks-and-other-financial-institutions\/\">Read Article<\/a><\/p>\n<p><strong>Risk profile disclosure requirements for Italian insurance companies: Differences in the financial statement preparation<\/strong><br \/>\n<em>Francesca Buzzichelli, Roberto Di Pietra<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/risk-profile-disclosure-requirements-for-italian-insurance-companies-differences-in-the-financial-statement-preparation\/\">Read Article<\/a><\/p>\n<p><strong>An exploratory study of intangibles risk disclosure in annual reports of banking companies from the UK, US, Germany and Italy &#8211; Some descriptive insights<\/strong><br \/>\n<em>Susanne Durst<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/an-exploratory-study-of-intangibles-risk-disclosure-in-annual-reports-of-banking-companies-from-the-uk-us-germany-and-italy-some-descriptive-insights\/\">Read Article <\/a><\/p>\n<p><strong>Investigation of risk management and risk disclosure practices of Italian listed local utilities<\/strong><br \/>\n<em>Serena Aureli, Federica Salvatori<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/investigation-of-risk-management-and-risk-disclosure-practices-of-italian-listed-local-utilities\/\">Read Article <\/a><\/p>\n<p><strong>Dialogue with standard setters. EFRAG in Academic Research: a Survey<\/strong><br \/>\n<em>Raffaele Fiume<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/dialogue-with-standard-setters-efrag-in-academic-research-a-survey\/\">Read Article<\/a><\/p>\n<p><strong>Current development of Disclosure Framework within the EFRAG Proactive Work<\/strong><br \/>\n<em>Antonella Russo<\/em><br \/>\n<a href=\"https:\/\/www.francoangeli.it\/riviste\/Scheda_Rivista.aspx?IDArticolo=48701&amp;Tipo=Articolo%20PDF&amp;lingua=it&amp;idRivista=163\">Read Article<\/a><\/p>\n<p><strong>Book Review<\/strong><br \/>\n<em>Roberto Di Pietra, Stefano Zambon, Robert J. Shiller, Donatella Casale<\/em><br \/>\n<a href=\"https:\/\/www.francoangeli.it\/riviste\/Scheda_Rivista.aspx?IDArticolo=48702&amp;Tipo=Articolo%20PDF&amp;lingua=it&amp;idRivista=163\">Read Article<\/a><\/p>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default fusion-toggle-no-divider fusion-toggle-boxed-mode\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\"><a data-toggle=\"collapse\" data-parent=\"#accordion-6929-13\" data-target=\"#6fc4396204b3d7535\" href=\"#6fc4396204b3d7535\"><div class=\"fusion-toggle-icon-wrapper\"><i class=\"fa-fusion-box\"><\/i><\/div><div class=\"fusion-toggle-heading\">Issue 2\/2013<\/div><\/a><\/h4><\/div><div id=\"6fc4396204b3d7535\" class=\"panel-collapse collapse \"><div class=\"panel-body toggle-content\">\n<p><strong>Special Forum on &#8220;Social and Environmental Accounting and Accountability&#8221;<\/strong><br \/>\n<em>Charles Cho, Ericka Costa, Giovanna Michelon<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/special-forum-on-social-and-environmental-accounting-and-accountability\/\">Read Article<\/a><\/p>\n<p><strong>Lessons from the Third Wave: A reflection on the rediscovery of Corporate Social Responsibility by the mainstream accounting research community<\/strong><br \/>\n<em>Dennis M. Patten<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/lessons-from-the-third-wave-a-reflection-on-the-rediscovery-of-corporate-social-responsibility-by-the-mainstream-accounting-research-community\/\">Read Article<\/a><\/p>\n<p><strong>Socio-environmental reporting trends in the Italian local government: Thrive or wither?<\/strong><br \/>\n<em>Enrico Bracci, Mouhcine Tallaki<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/socio-environmental-reporting-trends-in-the-italian-local-government-thrive-or-wither\/\">Read Article<\/a><\/p>\n<p><strong>Research needs and opportunities in Context-Based Sustainability<\/strong><br \/>\n<em>Mark W. McElroy, Bill Baue<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/research-needs-and-opportunities-in-context-based-sustainability\/\">Read Article<\/a><\/p>\n<p><strong>Has accounting quality increased in Europe after IFRS adoption?<\/strong><br \/>\n<em>Bernard Raffournier<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/has-accounting-quality-increased-in-europe-after-ifrs-adoption\/\">Read Article<\/a><\/p>\n<p><strong>Dialogue with standard setters. The EFRAG activities on taxation: A survey of the recent work<\/strong><br \/>\n<em>Raffaele Fiume, Stefania Vignini<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/dialogue-with-standard-setters-the-efrag-activities-on-taxation-a-survey-of-the-recent-work\/\">Read Article<\/a><\/p>\n<p><strong>Book Review<\/strong><br \/>\n<em>Roberto Di Pietra, Stefano Zambon<\/em><br \/>\n<a href=\"https:\/\/www.francoangeli.it\/riviste\/Scheda_Rivista.aspx?IDArticolo=49057&amp;Tipo=Articolo%20PDF&amp;lingua=it&amp;idRivista=163\">Read Article<\/a><\/p>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default fusion-toggle-no-divider fusion-toggle-boxed-mode\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\"><a data-toggle=\"collapse\" data-parent=\"#accordion-6929-13\" data-target=\"#f57f5ddbff88ce5a9\" href=\"#f57f5ddbff88ce5a9\"><div class=\"fusion-toggle-icon-wrapper\"><i class=\"fa-fusion-box\"><\/i><\/div><div class=\"fusion-toggle-heading\">Issue 3-4\/2013<\/div><\/a><\/h4><\/div><div id=\"f57f5ddbff88ce5a9\" class=\"panel-collapse collapse \"><div class=\"panel-body toggle-content\">\n<p><strong>Current issues on European Corporate Governance<\/strong><br \/>\n<em>Anne d&#8217;Arcy<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/current-issues-on-european-corporate-governance\/\">Read Article<\/a><\/p>\n<p><strong>Research Forum on &#8220;Intangibles&#8221;<\/strong><br \/>\n<em>Stefano Zambon<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/research-forum-on-intangibles\/\">Read Article<\/a><\/p>\n<p><strong>Balancing on a Tightrope: Customer Relational Capital, Value Creation and Disclosure<\/strong><br \/>\n<em>Vivien Beattie, Robin Roslender, Sarah Jane Smith<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/balancing-on-a-tightrope-customer-relational-capital-value-creation-and-disclosure\/\">Read Article<\/a><\/p>\n<p><strong>The Story of the French Touch on \u201cImmat\u00e9riels\u201d: A Retrospective<\/strong><em><br \/>\nBernard Gumb, Alan Fustec<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/the-story-of-the-french-touch-on-immateriels-a-retrospective\/\">Read Article <\/a><\/p>\n<p><strong>Regulating through the &#8220;Logic of Appropriateness&#8221; and the &#8220;Rhetoric of the Expert&#8221;: The Role of Consultants in the Case of Intangibles Reporting in Germany<\/strong><br \/>\n<em>Laura Girella<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/regulating-through-the-logic-of-appropriateness-and-the-rhetoric-of-the-expert-the-role-of-consultants-in-the-case-of-intangibles-reporting-in-germany\/\">Read Article<\/a><\/p>\n<p><strong>Some Unintended Consequences of Metaphors: The Case of Capital in Intellectual Capital Research<\/strong><br \/>\n<em>Giuseppe Marzo<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/some-unintended-consequences-of-metaphors-the-case-of-capital-in-intellectual-capital-research\/\">Read Article<\/a><\/p>\n<p><strong>Risk Disclosures in the Annual Reports of Italian Listed Companies<\/strong><br \/>\n<em>Lorenzo Neri, Antonella Russo<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/risk-disclosures-in-the-annual-reports-of-italian-listed-companies\/\">Read Article<\/a><\/p>\n<p><strong>Dialogue with standard setters SME Accounting Evolution in Europe: The role of EFRAG<\/strong><br \/>\n<em>Raffaele Fiume, Tiziano Onesti, Valerio Pieri<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/dialogue-with-standard-setters-sme-accounting-evolution-in-europe-the-role-of-efrag\/\">Read Article<\/a><\/p>\n<p><strong>Book Review<\/strong><br \/>\n<em>Roberto Di Pietra, Stefano Zambon<\/em><br \/>\n<a href=\"https:\/\/www.francoangeli.it\/riviste\/Scheda_Rivista.aspx?IDArticolo=51215&amp;Tipo=Articolo%20PDF&amp;lingua=it&amp;idRivista=163\">Read Article<\/a><\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div><div  class=\"fusion-layout-column fusion_builder_column fusion_builder_column_1_2  fusion-one-half fusion-column-first 1_2\"  style='margin-top:0px;margin-bottom:20px;width:50%;width:calc(50% - ( ( 4% ) * 0.5 ) );margin-right: 4%;'>\n\t\t\t\t\t<div class=\"fusion-column-wrapper\" style=\"background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;\"  data-bg-url=\"\">\n\t\t\t\t\t\t<div class=\"fusion-title title sep-underline sep-solid fusion-title-size-two\" style=\"border-bottom-color:#e0dede;margin-top:0px;margin-bottom:2%;\"><h2 class=\"title-heading-left\">2012<\/h2><\/div><style type=\"text\/css\" scoped=\"scoped\">#accordion-6929-14 .fusion-panel:hover{ background-color: #f9f9f9 } #accordion-6929-14 .fusion-panel { border-color:#cccccc; border-width:0px; background-color:#ffffff; }<\/style><div class=\"accordian fusion-accordian\"><div class=\"panel-group\" id=\"accordion-6929-14\"><div class=\"fusion-panel panel-default fusion-toggle-no-divider fusion-toggle-boxed-mode\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\"><a data-toggle=\"collapse\" data-parent=\"#accordion-6929-14\" data-target=\"#10d5d84ecb960a558\" href=\"#10d5d84ecb960a558\"><div class=\"fusion-toggle-icon-wrapper\"><i class=\"fa-fusion-box\"><\/i><\/div><div class=\"fusion-toggle-heading\">Issue 1\/2012<\/div><\/a><\/h4><\/div><div id=\"10d5d84ecb960a558\" class=\"panel-collapse collapse \"><div class=\"panel-body toggle-content\">\n<p><strong>Per aspera ad astra: 2012, un anno molto importante per Financial Reporting<\/strong><br \/>\n<em>Alberto Quagli<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/per-aspera-ad-astra-2012-un-anno-molto-importante-per-financial-reporting\/\">Read Article<\/a><\/p>\n<p><strong>Un nuovo approccio statistico per l\u2019individuazione delle manipolazioni degli utili: evidenze empiriche dal mercato italiano<\/strong><br \/>\n<em>Antonio Fabio Di Narzo, Marzia Freo, Marco Maria Mattei<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/un-nuovo-approccio-statistico-per-lindividuazione-delle-manipolazioni-degli-utili-evidenze-empiriche-dal-mercato-italiano\/\">Read Article<\/a><\/p>\n<p><strong>La disclosure del bilancio in forma abbreviata delle piccole imprese<\/strong><br \/>\n<em>Marco Bisogno, Gaetano Matonti<\/em><br \/>\n<a href=\"https:\/\/www.francoangeli.it\/riviste\/Scheda_Rivista.aspx?IDArticolo=44764&amp;Tipo=Articolo%20PDF&amp;lingua=it&amp;idRivista=163\">Read Article<\/a><\/p>\n<p><strong>La disclosure dei resoconti semestrali di gestione IAS-compliant. Evidenze empiriche sulle societ\u00e0 quotate italiane<\/strong><br \/>\n<em>Manuela Lucchese<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/la-disclosure-dei-resoconti-semestrali-di-gestione-ias-compliant-evidenze-empiriche-sulle-societa-quotate-italiane\/\">Read Article<\/a><\/p>\n<p><strong>The determinants of segment disclosure: an empirical analysis on Italian listed companies<\/strong><br \/>\n<em>Sabrina Pisano, Loris Landriani<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/the-determinants-of-segment-disclosure-an-empirical-analysis-on-italian-listed-companies\/\">Read Article<\/a><\/p>\n<p><strong>Audit e professioni contabili. Nuova linfa alla Fiscalit\u00e0 differita attiva dalle modifiche al regime di riporto delle perdite fiscali<\/strong><br \/>\n<em>Enrico Macario. A cura di Alesandro Gaetano<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/audit-e-professioni-contabili-nuova-linfa-alla-fiscalita-differita-attiva-dalle-modifiche-al-regime-di-riporto-delle-perdite-fiscali\/\">Read Article\u00a0<\/a><\/p>\n<p><strong>Book Review \/ Accounting for Value<\/strong><br \/>\n<em>Lorenzo Neri. A cura di Roberto Di Pietra, Stefano Zambon, Stephen Penman<\/em><br \/>\n<a href=\"https:\/\/www.francoangeli.it\/riviste\/Scheda_Rivista.aspx?IDArticolo=44768&amp;Tipo=Articolo%20PDF&amp;lingua=it&amp;idRivista=163\">Read Article<\/a><\/p>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default fusion-toggle-no-divider fusion-toggle-boxed-mode\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\"><a data-toggle=\"collapse\" data-parent=\"#accordion-6929-14\" data-target=\"#57351f92d1238e211\" href=\"#57351f92d1238e211\"><div class=\"fusion-toggle-icon-wrapper\"><i class=\"fa-fusion-box\"><\/i><\/div><div class=\"fusion-toggle-heading\">Issue 2\/2012<\/div><\/a><\/h4><\/div><div id=\"57351f92d1238e211\" class=\"panel-collapse collapse \"><div class=\"panel-body toggle-content\">\n<p><strong>Piccole imprese, piccoli bilanci, piccoli ricercatori..<\/strong><br \/>\n<em>Alberto Quagli<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/piccole-imprese-piccoli-bilanci-piccoli-ricercatori\/\">Read Article<\/a><\/p>\n<p><strong>IAS 1 revised e nuova rappresentazione della performance economica nel bilancio: evidenze empiriche da Italia e Francia<\/strong><br \/>\n<em>Alberto Incollingo, Ferdinando Di Carlo<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/ias-1-revised-e-nuova-rappresentazione-della-performance-economica-nel-bilancio-evidenze-empiriche-da-italia-e-francia\/\">Read Article<\/a><\/p>\n<p><strong>Cambiamenti di cash generating unit e valutazione dell\u2019avviamento<\/strong><br \/>\n<em>Gabriele D&#8217;Alauro<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/cambiamenti-di-cash-generating-unit-e-valutazione-dellavviamento\/\">Read Article<\/a><\/p>\n<p><strong>Professione amministratori: interlocking directorship e qualit\u00e0 degli utili nelle imprese italiane quotate<\/strong><br \/>\n<em>Claudia Arena<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/professione-amministratori-interlocking-directorship-e-qualita-degli-utili-nelle-imprese-italiane-quotate\/\">Read Article<\/a><\/p>\n<p><strong>Prevalenza della forma sulla sostanza: la razionalit\u00e0 dell\u2019analista finanziario e il ruolo delle aspettative<\/strong><br \/>\n<em>Stefano Guidantoni, Lorenzo Neri<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/prevalenza-della-forma-sulla-sostanza-la-razionalita-dellanalista-finanziario-e-il-ruolo-delle-aspettative\/\">Read Article<\/a><\/p>\n<p><strong>La revisione dei principi contabili nazionali: prime considerazioni sul Progetto OIC<\/strong><br \/>\n<em>Riccardo Cimini, Alessandra Pagani<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/la-revisione-dei-principi-contabili-nazionali-prime-considerazioni-sul-progetto-oic\/\">Read Article<\/a><\/p>\n<p><strong>Book Review<\/strong><br \/>\n<em>A cura di Roberto Di Pietra, Stefano Zambon<br \/>\n<\/em><a href=\"https:\/\/www.francoangeli.it\/riviste\/Scheda_Rivista.aspx?IDArticolo=46158&amp;Tipo=Articolo%20PDF&amp;lingua=it&amp;idRivista=163\">Read Article<\/a><\/p>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default fusion-toggle-no-divider fusion-toggle-boxed-mode\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\"><a data-toggle=\"collapse\" data-parent=\"#accordion-6929-14\" data-target=\"#0dbe9a10e4857fd88\" href=\"#0dbe9a10e4857fd88\"><div class=\"fusion-toggle-icon-wrapper\"><i class=\"fa-fusion-box\"><\/i><\/div><div class=\"fusion-toggle-heading\">Issue 3\/2012<\/div><\/a><\/h4><\/div><div id=\"0dbe9a10e4857fd88\" class=\"panel-collapse collapse \"><div class=\"panel-body toggle-content\">\n<p><strong>Un paio di riflessioni sulle regole per le abilitazioni scientifiche nazionali<\/strong><br \/>\n<em>Alberto Quagli<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/un-paio-di-riflessioni-sulle-regole-per-le-abilitazioni-scientifiche-nazionali\/\">Read Article<\/a><\/p>\n<p><strong>La value relevance incrementale dell\u2019other comprehensive income rispetto al net income. Un\u2019analisi sulle societ\u00e0 quotate in Italia<\/strong><br \/>\n<em>Stefania Veltri, Olga Ferraro<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/la-value-relevance-incrementale-dellother-comprehensive-income-rispetto-al-net-income-unanalisi-sulle-societa-quotate-in-italia\/\">Read Article<\/a><\/p>\n<p><strong>Rilevanza ed affidabilit\u00e0 del valore contabile dell\u2019avviamento e dei beni immateriali sul mercato italiano<\/strong><br \/>\n<em>Giovanni Liberatore, Tommaso Ridi, Filippo Di Pietro<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/rilevanza-ed-affidabilita-del-valore-contabile-dellavviamento-e-dei-beni-immateriali-sul-mercato-italiano\/\">Read Article<\/a><\/p>\n<p><strong>I compensi agli amministratori: analisi della disclosure nei Bilanci delle societ\u00e0 italiane quotate<\/strong><br \/>\n<em>Maria Cleofe Giorgino, Anna Paris, Sergio Paternostro<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/i-compensi-agli-amministratori-analisi-della-disclosure-nei-bilanci-delle-societa-italiane-quotate\/\">Read Article<\/a><\/p>\n<p><strong>Accounting e reporting dei diritti di emissione. Modelli di rilevazione proposti e pratiche emergenti<\/strong><br \/>\n<em>Lara Tarquinio<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/accounting-e-reporting-dei-diritti-di-emissione-modelli-di-rilevazione-proposti-e-pratiche-emergenti\/\">Read Article<\/a><\/p>\n<p><strong>La valutazione del patrimonio museale: il caso del Museo di Storia Naturale di Firenze<\/strong><br \/>\n<em>Giacomo Manetti, Massimo Valeri<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/la-valutazione-del-patrimonio-museale-il-caso-del-museo-di-storia-naturale-di-firenze\/\">Read Article<\/a><\/p>\n<p><strong>Audit e professioni contabili \/ Le novit\u00e0 sulla Revisione legale dei conti<\/strong><br \/>\n<em>Felice Marinelli. A cura di Raffaele Fiume<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/audit-e-professioni-contabili-le-novita-sulla-revisione-legale-dei-conti\/\">Read Article<\/a><\/p>\n<p><strong>Recensioni<\/strong><br \/>\n<a href=\"https:\/\/www.francoangeli.it\/riviste\/Scheda_Rivista.aspx?IDArticolo=46925&amp;Tipo=Articolo%20PDF&amp;lingua=it&amp;idRivista=163\">Read Article<\/a><\/p>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default fusion-toggle-no-divider fusion-toggle-boxed-mode\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\"><a data-toggle=\"collapse\" data-parent=\"#accordion-6929-14\" data-target=\"#163031198541ed910\" href=\"#163031198541ed910\"><div class=\"fusion-toggle-icon-wrapper\"><i class=\"fa-fusion-box\"><\/i><\/div><div class=\"fusion-toggle-heading\">Issue 4\/2012<\/div><\/a><\/h4><\/div><div id=\"163031198541ed910\" class=\"panel-collapse collapse \"><div class=\"panel-body toggle-content\">\n<p><strong>Lots done, more to do..<\/strong><br \/>\n<em>Alberto Quagli<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/lots-done-more-to-do\/\">Read Article<\/a><\/p>\n<p><strong>Is there such a thing as European Financial Reporting?<\/strong><br \/>\n<em>David Alexander<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/is-there-such-a-thing-as-european-financial-reporting\/\">Read Article<\/a><\/p>\n<p><strong>Oral financial reporting: A rhetorical analysis of earnings calls<\/strong><br \/>\n<em>Belinda Crawford Camiciottoli<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/oral-financial-reporting-a-rhetorical-analysis-of-earnings-calls\/\">Read Article<\/a><\/p>\n<p><strong>Impression management and legitimacy strategies: The BP case<\/strong><br \/>\n<em>Giovanna Michelon<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/impression-management-and-legitimacy-strategies-the-bp-case\/\">Read Article<\/a><\/p>\n<p><strong>The proposal for updating the EU Accounting Directives: The adequacy of the proposal versus the legislative targets<\/strong><br \/>\n<em>Marco Venuti<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/the-proposal-for-updating-the-eu-accounting-directives-the-adequacy-of-the-proposal-versus-the-legislative-targets\/\">Read Article<\/a><\/p>\n<p><strong>Lessons learned from the financial crisis \u2013 unveiling alternative approaches within valuation and accounting theory<\/strong><em><br \/>\n<\/em><em>Gerrit Brosel, Martin Toll, Mario Zimmermann<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/lessons-learned-from-the-financial-crisis-unveiling-alternative-approaches-within-valuation-and-accounting-theory\/\">Read Article<\/a><\/p>\n<p><strong>Dialogue with standard setters. The conceptual framework for Financial Reporting and Accounting Studies for Capital Market<\/strong><em><br \/>\n<\/em><em>Raffaele Fiume<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/dialogue-with-standard-setters-the-conceptual-framework-for-financial-reporting-and-accounting-studies-for-capital-market\/\">Read Article<\/a><\/p>\n<p><strong>Book Review<br \/>\n<\/strong><a href=\"https:\/\/www.francoangeli.it\/riviste\/Scheda_Rivista.aspx?IDArticolo=47869&amp;Tipo=Articolo%20PDF&amp;lingua=it&amp;idRivista=163\">Read Article<\/a><\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div><div  class=\"fusion-layout-column fusion_builder_column fusion_builder_column_1_2  fusion-one-half fusion-column-last 1_2\"  style='margin-top:0px;margin-bottom:20px;width:50%;width:calc(50% - ( ( 4% ) * 0.5 ) );'>\n\t\t\t\t\t<div class=\"fusion-column-wrapper\" style=\"background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;\"  data-bg-url=\"\">\n\t\t\t\t\t\t<div class=\"fusion-title title sep-underline sep-solid fusion-title-size-two\" style=\"border-bottom-color:#e0dede;margin-top:0px;margin-bottom:2%;\"><h2 class=\"title-heading-left\">2011<\/h2><\/div><style type=\"text\/css\" scoped=\"scoped\">#accordion-6929-15 .fusion-panel:hover{ background-color: #f9f9f9 } #accordion-6929-15 .fusion-panel { border-color:#cccccc; border-width:0px; background-color:#ffffff; }<\/style><div class=\"accordian fusion-accordian\"><div class=\"panel-group\" id=\"accordion-6929-15\"><div class=\"fusion-panel panel-default fusion-toggle-no-divider fusion-toggle-boxed-mode\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\"><a data-toggle=\"collapse\" data-parent=\"#accordion-6929-15\" data-target=\"#d4a5319702370669e\" href=\"#d4a5319702370669e\"><div class=\"fusion-toggle-icon-wrapper\"><i class=\"fa-fusion-box\"><\/i><\/div><div class=\"fusion-toggle-heading\">Issue 1\/2011<\/div><\/a><\/h4><\/div><div id=\"d4a5319702370669e\" class=\"panel-collapse collapse \"><div class=\"panel-body toggle-content\">\n<p><strong>Capacit\u00e0 e possibilit\u00e0 di incidenza nel processo di formazione delle regole europee quale ambito di ricerca universitaria<\/strong><br \/>\n<em>Quagli Alberto<br \/>\n<\/em><a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/capacita-e-possibilita-di-incidenza-nel-processo-di-formazione-delle-regole-europee-quale-ambito-di-ricerca-universitaria\/\">Read More<\/a><\/p>\n<p><strong>La disclosure sulla corporate governance nei gruppi, strumento di tutela di interessi diffusi. Un\u2019analisi critica nel contesto italiano <\/strong><br \/>\n<strong>(Corporate governance, information and control in business groups. A study in the italian context)<\/strong><br \/>\n<em>Fellegara Anna Maria, Tibiletti Veronica, Marchini Pier Luigi<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/la-disclosure-sulla-corporate-governance-nei-gruppi-strumento-di-tutela-di-interessi-diffusi-unanalisi-critica-nel-contesto-italiano-corporate-governance-information-and-control-in-busine\/\">Read More<\/a><\/p>\n<p><strong>IAS-IFRS e rendicontazione socio-ambientale: una verifica della estendibilit\u00e0 dei principi generali del Framework alla valutazione della qualit\u00e0 dei documenti volontari <\/strong><br \/>\n<strong>(IAS-IFRS and social and environmental accounting reporting: a review of the extensibility of the Framework\u2019s general principles to assess the quality of volunteer disclosures)<\/strong><br \/>\n<em>Cardillo Eleonora, Molina Silvia<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/ias-ifrs-e-rendicontazione-socio-ambientale-una-verifica-della-estendibilita-dei-principi-generali-del-framework-alla-valutazione-della-qualita-dei-documenti-volontari-ias-ifrs-and-social-and-enviro\/\">Read More<\/a><\/p>\n<p><strong>Country effects on European mandatory disclosure of financial key performance indicators<br \/>\n(Gli effetti dell\u2019ambiente sulla disclosure obbligatoria di indicatori di prestazione economico-finanziaria)<\/strong><br \/>\n<em>Bini Laura, Dainelli Francesco, Giunta Francesco<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/06\/country-effects-on-european-mandatory-disclosure-of-financial-key-performance-indicators-gli-effetti-dellambiente-sulla-disclosure-obbligatoria-di-indicatori-di-prestazione-economico-finanzi\/\">Read More<\/a><\/p>\n<p><strong>Il trattamento contabile degli oneri di urbanizzazione nelle realt\u00e0 comunali. Il \u201cpunto di vista\u201d dei Responsabili dei servizi finanziari<br \/>\n(The accounting treatment of urbanization proceeds in the municipalities. The \u201cpoint of view\u201d of the financial service menagers)<\/strong><br \/>\n<em>Marino Roberto<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/il-trattamento-contabile-degli-oneri-di-urbanizzazione-nelle-realta-comunali-il-punto-di-vista-dei-responsabili-dei-servizi-finanziari-the-accounting-treatment-of-urbanization-proc\/\">Read More<\/a><\/p>\n<p><strong>Audit e professioni contabili. Profili evolutivi della regolamentazione dell\u2019attivit\u00e0 di revisione<\/strong><br \/>\n<em>Boella Mario<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/audit-e-professioni-contabili-profili-evolutivi-della-regolamentazione-dellattivita-di-revisione\/\">Read More<\/a><\/p>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default fusion-toggle-no-divider fusion-toggle-boxed-mode\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\"><a data-toggle=\"collapse\" data-parent=\"#accordion-6929-15\" data-target=\"#a5b10a417eae71e5f\" href=\"#a5b10a417eae71e5f\"><div class=\"fusion-toggle-icon-wrapper\"><i class=\"fa-fusion-box\"><\/i><\/div><div class=\"fusion-toggle-heading\">Issue 2\/2011<\/div><\/a><\/h4><\/div><div id=\"a5b10a417eae71e5f\" class=\"panel-collapse collapse \"><div class=\"panel-body toggle-content\">\n<p><strong>Milleproroghe e principi contabili internazionali: un errore \u201cnazionale\u201d<\/strong><br \/>\n<em>Quagli Alberto<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/milleproroghe-e-principi-contabili-internazionali-un-errore-nazionale\/\">Read More<\/a><\/p>\n<p><strong>Capacit\u00e0 informativa della disclosure volontaria sulle risorse intangibili: effetti sul mercato finanziario italiano<br \/>\n(Informativeness of intangible assets voluntary disclosure: effects on Italian financial market)<\/strong><br \/>\n<em>Rizza Carmela<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/capacita-informativa-della-disclosure-volontaria-sulle-risorse-intangibili-effetti-sul-mercato-finanziario-italiano-informativeness-of-intangible-assets-voluntary-disclosure-effects-on-italian-fina\/\">Read More<\/a><\/p>\n<p><strong>Analisi di sensitivit\u00e0 al tasso di cambio: un\u2019informazione utile per gli investitori?<\/strong><br \/>\n<strong>(Informativeness of IFRS 7 sensitivity analysis disclosure on currency risk)<\/strong><br \/>\n<em>Mattei Marco Maria, Palmucci Fabrizio, Bonetti Pietro<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/analisi-di-sensitivita-al-tasso-di-cambio-uninformazione-utile-per-gli-investitori-informativeness-of-ifrs-7-sensitivity-analysis-disclosure-on-currency-risk\/\">Read More<\/a><\/p>\n<p><strong>Case Study Method in Financial Communication Studies: A Review and a Systemic Approach Proposal<\/strong><br \/>\n<strong>(Il metodo dei case study negli studi di comunicazione finanziaria: rassegna della letteratura e adozione di un approccio sistemico)<\/strong><br \/>\n<em>Ramassa Paola<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/case-study-method-in-financial-communication-studies-a-review-and-a-systemic-approach-proposal-il-metodo-dei-case-study-negli-studi-di-comunicazione-finanziaria-rassegna-della-letteratura-e-adozion\/\">Read More<\/a><\/p>\n<p><strong>Il ruolo dei competitor nell\u2019orientamento delle politiche di comunicazione economico finanziaria<\/strong><br \/>\n<strong>(The role of competitors on corporate disclosure policies)<\/strong><br \/>\n<em>Cerbioni Fabrizio, Menini Andrea<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/il-ruolo-dei-competitor-nellorientamento-delle-politiche-di-comunicazione-economico-finanziaria-the-role-of-competitors-on-corporate-disclosure-policies\/\">Read More<\/a><\/p>\n<p><strong>Audit e professioni contabili. Semplificazione amministrativa e riforma della IV Direttiva \u2013 una relazione pericolosa per le PMI?<\/strong><br \/>\n<em>Diomeda Federico<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/audit-e-professioni-contabili-semplificazione-amministrativa-e-riforma-della-iv-direttiva-una-relazione-pericolosa-per-le-pmi\/\">Read More<\/a><\/p>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default fusion-toggle-no-divider fusion-toggle-boxed-mode\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\"><a data-toggle=\"collapse\" data-parent=\"#accordion-6929-15\" data-target=\"#8d23a0eedcfa6b375\" href=\"#8d23a0eedcfa6b375\"><div class=\"fusion-toggle-icon-wrapper\"><i class=\"fa-fusion-box\"><\/i><\/div><div class=\"fusion-toggle-heading\">Issue 3\/2011<\/div><\/a><\/h4><\/div><div id=\"8d23a0eedcfa6b375\" class=\"panel-collapse collapse \"><div class=\"panel-body toggle-content\">\n<p><strong>Gli economisti aziendali di fronte alla riforma Gelmini: prime considerazioni sull\u2019accesso ai concorsi<\/strong><br \/>\n<em>Quagli Alberto<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/gli-economisti-aziendali-di-fronte-alla-riforma-gelmini-prime-considerazioni-sullaccesso-ai-concorsi\/\">Read More<\/a><\/p>\n<p><strong>L\u2019avviamento nei bilanci aziendali: impairment test e disclosure<\/strong><br \/>\n<em>D&#8217;Alauro Gabriele<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/lavviamento-nei-bilanci-aziendali-impairment-test-e-disclosure\/\">Read More<\/a><\/p>\n<p><strong>La rilevazione degli investimenti in R&amp;S e la significativit\u00e0 dell\u2019utile e del capitale netto<\/strong><br \/>\n<em>Lucianetti Lorenzo, Cocco Alfonso, Minunno Gianfabio<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/la-rilevazione-degli-investimenti-in-rs-e-la-significativita-dellutile-e-del-capitale-netto\/\">Read More<\/a><\/p>\n<p><strong>L\u2019evoluzione del Progetto Insurance dello IASB e i possibili riflessi nel bilancio delle imprese assicuratrici<\/strong><br \/>\n<em>Agliata Francesco, Tuccillo Danilo<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/levoluzione-del-progetto-insurance-dello-iasb-e-i-possibili-riflessi-nel-bilancio-delle-imprese-assicuratrici\/\">Read More<\/a><\/p>\n<p><strong>Il rendiconto finanziario e le piccole imprese: un modello operativo per i soggetti esterni<\/strong><br \/>\n<em>Branciari Sergio<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/il-rendiconto-finanziario-e-le-piccole-imprese-un-modello-operativo-per-i-soggetti-esterni\/\">Read More<\/a><\/p>\n<p><strong>Audit e professioni contabili. Il progetto IASB sul Leasing: le nuove deliberazioni del Board<\/strong><br \/>\n<em>Iannucci Alessio<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/audit-e-professioni-contabili-il-progetto-iasb-sul-leasing-le-nuove-deliberazioni-del-board\/\">Read More<\/a><\/p>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default fusion-toggle-no-divider fusion-toggle-boxed-mode\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\"><a data-toggle=\"collapse\" data-parent=\"#accordion-6929-15\" data-target=\"#7b1718d1a24e7899e\" href=\"#7b1718d1a24e7899e\"><div class=\"fusion-toggle-icon-wrapper\"><i class=\"fa-fusion-box\"><\/i><\/div><div class=\"fusion-toggle-heading\">Issue 3supp\/2011<\/div><\/a><\/h4><\/div><div id=\"7b1718d1a24e7899e\" class=\"panel-collapse collapse \"><div class=\"panel-body toggle-content\">\n<p><strong>The managerialisation of Financial Reporting: an introduction to a destabilising accounting change<\/strong><br \/>\n<em>Zambon Stefano<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/the-managerialisation-of-financial-reporting-an-introduction-to-a-destabilising-accounting-change\/\">Read More<\/a><\/p>\n<p><strong>Goodwill accounting as a missing link between financial and management accounting: literature review and research agenda<\/strong><br \/>\n<em>Quagli Alberto<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/goodwill-accounting-as-a-missing-link-between-financial-and-management-accounting-literature-review-and-research-agenda\/\">Read More<\/a><\/p>\n<p><strong>Business model in management commentary and the links with management accounting<\/strong><br \/>\n<em>Cinquini Lino, Tenucci Andrea<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/business-model-in-management-commentary-and-the-links-with-management-accounting\/\">Read More<\/a><\/p>\n<p><strong>The role of performance indicators in management commentary<\/strong><br \/>\n<em>Silvi Riccardo, Bartolini Monica<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/the-role-of-performance-indicators-in-management-commentary\/\">Read More<\/a><\/p>\n<p><strong>The value relevance of non-financial performance indicators: new cues from the European fashion industry<\/strong><br \/>\n<em>Dainelli Francesco, Giunta Francesco<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/the-value-relevance-of-non-financial-performance-indicators-new-cues-from-the-european-fashion-industry\/\">Read More<\/a><\/p>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default fusion-toggle-no-divider fusion-toggle-boxed-mode\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\"><a data-toggle=\"collapse\" data-parent=\"#accordion-6929-15\" data-target=\"#e80566ca3dfb56607\" href=\"#e80566ca3dfb56607\"><div class=\"fusion-toggle-icon-wrapper\"><i class=\"fa-fusion-box\"><\/i><\/div><div class=\"fusion-toggle-heading\">Issue 4\/2011<\/div><\/a><\/h4><\/div><div id=\"e80566ca3dfb56607\" class=\"panel-collapse collapse \"><div class=\"panel-body toggle-content\">\n<p><strong>Tempo di framework. Non Sprechiamolo\u2026<\/strong><br \/>\n<em>Quagli Alberto<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/tempo-di-framework-non-sprechiamolo\/\">Read More<\/a><\/p>\n<p><strong>La struttura del Comprehensive Income Statement: le indicazioni del progetto congiunto IASB-FASB Financial Statement Presentation<\/strong><br \/>\n<em>Pisani Michele<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/la-struttura-del-comprehensive-income-statement-le-indicazioni-del-progetto-congiunto-iasb-fasb-financial-statement-presentation\/\">Read More<\/a><\/p>\n<p><strong>L\u2019efficacia del sistema dei controlli contabili delle societ\u00e0 quotate italiane: un\u2019analisi delle impugnative di bilancio effettuate dalla Consob<\/strong><br \/>\n<em>Romano Giulia, Guerrini Andrea<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/lefficacia-del-sistema-dei-controlli-contabili-delle-societa-quotate-italiane-unanalisi-delle-impugnative-di-bilancio-effettuate-dalla-consob\/\">Read More<\/a><\/p>\n<p><strong>Il prospetto di raccordo nella comunicazione economico-finanziaria consolidata<\/strong><br \/>\n<em>Fornaciari Luca<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/il-prospetto-di-raccordo-nella-comunicazione-economico-finanziaria-consolidata\/\">Read More<\/a><\/p>\n<p><strong>Informativa sul tasso di attualizzazione nella stima dell\u2019avviamento secondo lo IAS36: un confronto fra Italia e Paesi nordici<\/strong><br \/>\n<em>Liberatore Giovanni, Mazzi Francesco<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/informativa-sul-tasso-di-attualizzazione-nella-stima-dellavviamento-secondo-lo-ias36-un-confronto-fra-italia-e-paesi-nordici\/\">Read More<\/a><\/p>\n<p><strong>Audit e professioni contabili. Disciplina di bilancio delle operazioni di ristrutturazione e rinegoziazione: prime considerazioni sull\u2019OIC 6<\/strong><br \/>\n<em>Gaetano Alessandro<\/em><br \/>\n<a href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/audit-e-professioni-contabili-disciplina-di-bilancio-delle-operazioni-di-ristrutturazione-e-rinegoziazione-prime-considerazioni-sulloic-6\/\">Read More<\/a><\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"class_list":["post-6929","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with 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