List of papers

List of accepted papers. Download is available here (only registered users).

1 Ouvrard S. (Kedge Business School), Barneto P. (IAE de Poitiers CEREGE), Is the firms' business model related to segment reporting?
2 Jerman L. (Université Paris Dauphine), Fair value: actuarial accounting for the markets... or for the accountants?
3 Blum V. (Université Pierre Mendès-France), Alexander D. (University of Birmingham), A dedicated norm relative to extractive industries : to dig or not to dig?
4 Cantele S. (University of Verona), Moggi S. (University of Verona), A decade of social and environmental reporting in Italian listed companies: what (if anything) have they learnt?
5 Cavezzali E. (University of Venice), Bertinetti G. (University of Venice), Gardenal G. (University of Venice), The Effect of the Enterprise Risk Management Implementation on the firm value of European Companies
6 Slack R. (Durham University), Munz M. (Durham University), Intellectual Capital reporting by Daimler AG: A longitudinal examination of annual report disclosures 1979-2010
7 Pagani A. (University of Roma Tor Vergata), Audit Quality: a systematic literature review
8 Girella L. (University of Ferrara), Regulating through the "logic of appropriateness" and the "rhetoric of the expert": the case of Intangibles Reporting in Germany
9 Pettinicchio A. (Bocconi University), Cameran M. (Bocconi University), Campa D. (Trinity College), Reporting Quality among Private Companies after IFRS Adoption
10 Arena C. (University of Napoli - Federico II), Bozzolan S. (University of Padova), Michelon G. (Exeter Business School), Why are managers optimistic? An investigation of corporate environmental disclosure tone
11 Neri L. (University of Firenze), Elshandidy T. (University of Bristol), The impact of board characteristics, ownership structure, dividend policy, and audit quality on risk disclosure practices: A comparative evidence from UK and Italy
12 Panizzolo D. (University of Trento), Erzegovesi L. (University of Trento), Coller G. (University of Trento), Financial communication of SMEs: is XBRL an opportunity?
13 Talamonti M.F. (Luiss University), De Martino G. (Luiss University), Considerations on the accounting of business combinations under common control
14 Bonacchi M. (Parthenope University), Cipollini F. (University of Firenze), Zarowin P. (New York University), All in the family: Earnings Management through non-listed subsidiaries
15 Abad Navarro C. (University of Seville), Bravo Urquiza F. (University of Seville), Forward-looking information disclosure: board independence versus financial expertise
16 Buzzichelli F. (University of Siena), Di Pietra R. (University of Siena), The IAS 34 adoption within the EU Insurance companies: How risky is the risk disclosure?
17 Cimini R. (University of Roma Tor Vergata), Mechelli A. (University of Tuscia), Towards IFRS 13: the value relevance of fair value hierarchy disclosed by banks and other financial institutions across European Union
18 Azzali S. (Univeristy of Parma), Bertoni M. (University of Trieste), Fornaciari L. (University of Parma), Financial crisis and the value relevance of performance measures in Europe
19 Bortoluzzi P. (University of Padova), Battistin E. (University of Padova, IRVAPP, IZA), Buttignon F. (University of Padova), Serafini M. (University of Padova), Vedovato M. (University of Venezia), The Effects of Private Equity on Targets: Majority versus Minority Investments
20 Agbodjo S. (Université Toulouse3), What determines value creation disclosure in French Context?
21 Solimene S. (University La Sapienza), Coluccia D. (University La Sapienza), Fontana S. (University La Sapienza), D'Amico E. (University of Roma Tre), Do Italian listed companies disclose environmental information?
22 Bini L. (University of Firenze), Impression management and annual report narratives: the effects of internal and external Control mechanisms in a non-Anglo-Saxon context
23 D'Alauro G. (University of Genova), The Disclosure of Capital Maintenance in the IAS/IFRS Context
25 Baldarelli M.G. (University of Bologna), Del Baldo M. (University of Urbino), Kiosseva N. (New Bulgarian University), Implementing Sustainability reporting: (Neo)Institutional theory insights in the analysis of SGR Group Italy and CityGas Bulgaria
26 Greco G. (University of Pisa), Allegrini M. (University of Pisa), Ferramosca S. (University of Pisa), Exploring asset write-offs in family firms
27 Vidal O. (CNAM), What can we learn from unmanaged earnings distributions?
28 Abad Navarro C. (University of Seville), Bravo Urquiza F. (University of Seville), Laffarga Briones J. (University of Seville), Corporate Governance and its effect on corporate reputation
29 Beccalli E. (Catholic University), Boitani A. (Catholic University), Di Giuliantonio S. (BCC Sesto San Giovanni), Pro-cyclicality and securitization
30 Maglio R. (University of Napoli), Petraglia R. (University of Napoli), The Impact of Mandatory IFRS adoption on Italian IPOs
31 Laghi E. (University La Sapienza), D'Amico E. (University of Roma Tre), Di Marcantonio M. (University La Sapienza), Estimating Credit Default Swap Prices Using Market Data, Balance Sheet Information and Credit Ratings: the European Banks Case
32 D'Este C. (Catholic University), Marchini L. (Catholic University), Comprehensive Income and Financial Performance Ratios: Which Potential Effects on RoE and on Firms Performance Evaluation?
33 Fitò M.A. (Univeristat Oberta de Catalunya), Moya S. (EADA), Orgaz N. (Univeristat Oberta de Catalunya), What is behind non-compliance with operating leases disclosure requirements?
34 Lionzo A. (University of Verona), Behn B.K. (University of Tennessee), Beck A.K. (Florida State University), Rossignoli F. (University of Verona), Do Accounting Standards Motivate Strategic Investment Behavior? A Cross-Sectional Comparison of Firm Investment Strategies In the U.S. GAAP and IFRS Reporting Environments
35 Rossi P. (University of Ferrara), The value relevance of the several types of intangible assets after the adoption of
IAS/IFRS: empirical evidences from Italian Stock Exchange
36 Fabi T. (LUISS University), Mattei M. (University La Sapienza), Sura A. (University La Sapienza), IASB Lease project: an impact assessment in Europe
37 Izzo F. (LUISS University), Sartori E. (IRDEC), Luciani V. (IRDEC), Impairment of goodwill. Level of compliance and quality of disclosure during the crisis. An analysis of Italian listed company
38 Lai A. (University of Verona), Melloni G. (University of Verona), Stacchezzini R. (University of Verona), Why Do Companies Adopt an Integrated Report? First Insights into a Legitimacy Theory Explanation
39 Samson C. (University of Firenze), Giunta F. (University of Firenze), Extending methodologies. A corpus linguistics/corpus-driven approach to analyse accounting narratives
40 Siciliano G. (Bocconi University), The Effect of IFRS on the Usefulness of Earnings Announcements