Fascicolo 2/2025
Editorial
Opinion piece
Articles
- Anna Alexander, Luca Menicacci, Leveraging the tax shield: Capital structure decisions in privately-held firms
- Pietro A. Bianchi Fedrigoni, Nicola Pecchiari, Mafia ties and financial reporting quality spillovers: Evidence from private firms in Italy
- Massimiliano Bonacchi, Luca Menicacci, Unintended consequences of tax incentives on the accounting quality of private firms
- Thomas Niederkofler, Lucie Courteau, Earnings management incentives: Are they the same for all private firms?
- Velia Gabriella Cenciarelli, Ownership structure and financial default risk in Italian private firms
- Mara Cameran, Mario Daniele, Angela Pettinicchio, Auditor choice in private firms: Evidence from first-time mandatory appointments in Italy
- Carlotta Magri, Federico Bertacchini, Gianluca Gabrielli, Proximity and Financial Distress: Evidence from Debt Renegotiations in Italian SMEs
- Luca Viarengo, Economic uncertainty and the acquisition of private companies in Europe
Sections
- Elbano de Nuccio, Dialogue with standard setters. Evolving corporate governance between business crisis reforms and tax compliance
- Beatrice Meo, Sandro Brunelli, Book Review
Fascicolo 1/2025
Opinion piece
- Araceli Mora, A change in the research paradigm in corporate reporting? Some reflections on the role of the accounting academia
- Paul André, Discussion of ‘A change in the research paradigm in corporate reporting? Some reflections on the role of the accounting academia’
Articles
- Enrico Ferrari, Roberto Garelli, Alessandro Limon, Alessandro Piazza, Lorenzo Simoni, Damiano Verda, Early warning detection using Logic Learning Machine: Evidence from private firms
- Ekaete Efretuei, International Financial Reporting Standards and sales manipulation in failed firms
- Raffaela Nastari, Sabrina Pisano, Matteo Pozzoli, Circular economy in the food industry. An analysis of Italian-listed companies’ sustainability reports
- Simone Terzani, Teresa Turzo, Gianluca Moretti, Environmental reporting and religiosity: An empirical analysis within the European financial sector
- Fiorenza Meucci, Annamaria Zampella, Gianluca Ginesti, Adele Caldarelli, The role of conditional conservatism on acquirers’ stock prices around M&A announcement
- Naina Goyal, Nidhi Walia, Poonam Bandha, Mapping influential factors in Bitcoin adoption: ISM and MICMAC study
Sections
- Begoña Giner, Dialogue with standard setters European Sustainability Reporting Standards (ESRS): The role of EFRAG
- Lorenzo Coronella, Monomita Nandy, Book Review. Lamaj, M. (Ed.). The Effect of Covid-19 on Loan Loss Provisions and Earnings Management of European Banks. Springer Fachmedien Wiesbaden GmbH, 2023
- Comitato di Redazione, Reviewers 2024