Fascicolo 2/2022
Articles
- Francesco Giovanni Avallone, Alberto Quagli, Paola Ramassa, Interdisciplinary research by accounting scholars: An exploratory study
- Giacomo Boesso, Fabrizio Cerbioni, Andrea Menini, Does the Adoption of Planning and Control Tools Influence Performance? Opinions of Grantors and Grantees About Non-profit Projects
- Pietro Fera, Rosa Vinciguerra, Minorities’ Representativeness on the Board and their Effect on the Level of Compliance with the Italian RPTs Regulation
- Gianluca Gabrielli, Alice Medioli, Paolo Andrei, Accounting and Big Data: Trends, opportunities and direction for practitioners and researchers
Sections
- Raffaele Fiume, Tiziano Onesti, Marco Vulpiani, Simone Chirchiglia, Claudio Rossetti, The impairment test in contexts of socio-economic and financial turbulence
- Roberto Di Pietra, Stefano Zambon, Andrea Tenucci, Book Review. Nicola Dalla Via, XBRL for Business Reporting: Reference Framework, Network Analysis, and New Trends, FrancoAngeli, 2020
Fascicolo 1/2022
Articles
- Thomas D’Angelo, Marco Lam, Samir El-Gazzar, Rudolph Jacob, GAAP-compliant versus non-GAAP voluntary disclosures relative to critical reporting dates
- Luca Menicacci, Financial reporting and book-tax conformity: A review of the issues
- Riccardo Macchioni, Alessandra Allini, Martina Prisco, The role of the Big Four audit firms and the legal system in non-GAAP comparability
- Ivo Hristov, Antonio Chirico, Riccardo Camilli, The role of Key Performance Indicators as a performance management tool in implementing corporate strategies: A critical review of the literature
Sections
- Raffaele Fiume, Tiziano Onesti, Giulia Cordero di Montezemolo, Matteo Strada, Dialogue with standard setters. Climate change and Financial reporting
- Roberto Di Pietra, Stefano Zambon, Book Review. Lorenzo Simoni, Business Models and Corporate Reporting: Defining the Platform to Illustrate Value Creation, Routledge, 2022 by Sam Rawsthorne
- A cura della Redazione, 2021 Reviewers