List of papers

Parallel Session A


A Political Economy of Intangibles Reporting: the Case of Japan



D'Alauro - Quagli

Review of the accounting directives: an analysis of the differences among country groups and respondent categories in the European commission questionnaire



Catuogno - Allini - Pulcinelli

The market reaction to the consolidation of JCEs in Italian listed companies: evidences from the current financial reporting convergence

Parallel Session B

Giornetti - Bozzolan - Mattei - Michelon

Am I too optimistic for your share? An analysis of the tone in the shareholder letter



Dainelli -Bini- Giunta

Are Management Commentaries driven by signalling strategies? Evidence from the disclosure of profitability indicators



Fiorentino - Garzella

The disclosure of synergy value in mergers and acquisitions

Parallel Session C

Magnan - Menini - Parbonetti

Fair value accounting: information or confusion for financial markets?



Cimini – Mechelli

The value relevance of net income and comprehensive income in banks and financial institutions: evidence from Europe



Aureli – Salvatori

Perceptions of Risk Management Practices through the reading of public corporate financial documents

Parallel Session D


News Articles, Analysts and Asymmetric Information: Environment of Intangibles Intensive



Pisano - Lepore

Disclosure on key performance indicators, board characteristics and information asymmetry between shareholders and creditors



Lo Previte- Del Pozzo -Zoccari

The quality of risk reporting in the financial statements of listed non-finance companies in Italy

Parallel Session E


Predictive models of default risk in local governments. A logistic regression




Does New York Stock Exchange appreciate IFRS more than European stock markets? Evidences from Cross Listed Companies



Fornaciari – Pesci

A study of value relevance in Italy: from the transition to the IAS/IFRS to the financial crisis

Parallel Session F

Carnevale - Mazzucca

CSR disclosure and varieties of capitalism: evidence from European stock markets



Marinangeli - Passaro - Santorsola - Thomas

BCCs disclosure through social reporting: evidence from a survey




The Effect of Pyramidal Structures on earnings management in Italy

Parallel Session G

Cimini – Gaetano - Pagani

Is there a correlation between the R&D accounting treatment and the risk of the firm? Evidence from Italy



Ferraro – Veltri

The value relevance of foreign currency translation adjustments in the Italian Stock Exchange

Parallel Session H

Montecchia - Testarmata - Di Carlo

Codes of conduct and environmental reporting: the Italian case




Integrated reporting for Italian local governments. Background for a debate