Fascicolo 2/2023
Articles
- Andrea Bafundi, Claudia Imperatore, Information asymmetries and debt financing: New evidence from the 2007-2008 financial crisis
- Paola Paoloni, Giuseppe Modaffari, Martina Manzo, Non-Fungible Token valuation: State of the art and future insight
- Alessandra Allini, Fiorenza Meucci, Flavio Spagnuolo, Annamaria Zampella, What drives discretionary loan loss provisions? The role of banks’ business model, listing status and COVID-19 crisis in the European banking sector
- Carlo D’Augusta, Accrual quality, investor reaction to earnings, and the confirmatory role of sales news
Sections
- Francesca Francioli, Alessandra Lardo, Raffaele Fiume, Dialogue with standard setters. The creation of the International Sustainability Standards Board: Evidence from the steps undertaken by the IFRS Foundation for Sustainability Reporting
- Riccardo Camilli, Hira Salah ud din Khan, Book Review
Fascicolo 1/2023
Articles
- Pablo de Andrés, Salvatore Polizzi, Enzo Scannella, Nuria Suárez, CSR disclosure in banking: A qualitative literature review
- Emiliano Di Carlo, Lucrezia Fattobene, Marco Caiffa, Determinants of Intra-group Interlocking in European listed business groups
- Cristian Carini, Laura Rocca, Monica Veneziani, Claudio Teodori, Exploring the accounting community perspective on the "Consultation Paper on Sustainability Reporting"
- Chiara Crovini, Pier Luigi Marchini, Managing cyber risk in the financial sector: Insights from a case study
Sections
- Stefano Bianchi, Dialogue with standard setters. Amendments to IAS 1 regarding non-current liabilities with covenants
- Giulio Greco, Book Review. Luca Menicacci, Book-Tax Conformity in the IFRS era. Evidence from Italian Listed Companies