FINANCIAL REPORTING


Peer Reviewed Journal



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FINANCIAL REPORTING
Journal of financial communication
2 issues per year , ISSN 2036-671X , ISSNe 2036-6779
Printed issue price (also old issues): € 111,00
E-book issue price (also old issues): € 94,00

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Print (VAT included): Italy € 224,00;Other countries € 315,00;
Online only (VAT excluded):  € 245,00;

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Financial Reporting is an international peer reviewed half-yearly journal which aims to provide a forum for quality research contributions with theoretical, practical and policy implications in the accounting and reporting field, broadly conceived, adopting different research paradigms and methodologies, with the objective to promote a European debate engaging accounting scholars, professionals, standard setters, regulators and institutions.
Topics of interest for the journal include, but are not limited to, the following:
- Accounting information, standards and regulation (standard setting processes, impacts and applications of accounting standards in national contexts, theoretical foundations of accounting);
- Financial and non-financial disclosures;

- Impact of accounting measures and disclosures on capital markets as well as investor and financial analyst behaviours;
- Business reporting development and cases;
- Social and environmental accounting, reporting and accountability;
- Intellectual capital accounting and reporting;
- Auditing of financial and business reporting;
- Relationships between corporate governance, financial reporting and accountability;
- Relationships between management accounting and financial accounting;
- Information systems and their implications for the above topics;
- Relationships between academia and practice on the above topics.

The Journal will not consider contributions in accounting history, tax issues (unless strictly related to financial and business reporting), institutional business administration, corporate strategy. All submitted papers are subject to strict double-blind peer review process by at least two international reviewers. The Journal also publishes invited opinion papers on relevant topics and book reviews. No fee is required for publication.
Accreditation Aidea

Editor: Francesco Giunta, University of Florence.

Associate Editors: Saverio Bozzolan, University G. Carli - Luiss Roma; Claudia Gabbioneta, Newcastle University; Alberto Quagli, University of Genova; Stefano Zambon, University of Ferrara.

Assistant Editors: Laura Bini, University of Florence (Web Editor); Michela Cordazzo, Ca’ Foscari University of Venice (Editorial Assistant); Pierluigi Marchini, University of Parma (Web communication); Paola Ramassa, University of Genova (Social media Editor); Monica Veneziani University of Brescia (Editorial Assistant)..

Editorial Board: David Alexander, The Birmingham Business School; Marco Allegrini, University of Pisa; Paolo Andrei, University of Parma; Stefano Azzali, University of Parma; Richard Barker, University of Oxford; Massimiliano Bonacchi, Free University of Bolzano; Willem Buijink, Tilburg University; Francesco Capalbo, II University of Naples; Fabrizio Cerbioni, University of Padua; Lino Cinquini, Scuola Superiore Sant’Anna, Pisa; Eugenio D’Amico, University of Rome III. Anne D’Arcy, Wien University of Economics and Business; Pascale Delvaille, University of Paris ESCP Europe; Roberto Di Pietra, University of Siena; Alessandro Gaetano, University of Rome Tor Vergata; Joachim Gassen, Humboldt University Berlin; Gunther Gebhardt, Goethe Business School, University of Frankfurt; Alessandro Lai, University of Verona; Musa Mangena, Nottingham Trent University; Pietro Mazzola, IULM Milan; Alessandro Mechelli, Tuscia University; Giovanna Michelon, University of Exeter; Araceli Mora, University of Valencia; Tiziano Onesti, University of Rome Tre; Riccardo Palumbo, University "G. D’Annunzio" of Pescara; Michele Pizzo, Second University of Naples; Bernard Raffournier, HEC Genève - Université de Genève; Antonio Ricciardi, University of Calabria; Giuseppe Sannino, II Università di Napoli; Richard Slack, Durham University; Ugo Sòstero, Ca' Foscari University of Venice; Claudio Teodori, University of Brescia; Marco Trombetta, IE Business School.

Coordinator for the Section «Dialogue with standard setters»: Raffaele Fiume, University Parthenope, Naples; Tiziano Onesti, University of Rome III.

Editorial Office: Michela Cordazzo, michela.cordazzo@unive.it.
For further information about the Journal visit: https://frjournal.eu/journal/

Papers submitted to the journal are typically screened by the editor or one of the associate editors to determine whether the manuscript falls within Financial Reporting Aims and Scope and satisfies the academic standards of the field. Papers are then assigned to an editor (either one of the associate editors or the editor in chief) who oversees the entire editorial process including the final decision on the manuscript. If judged suitable for publication, the manuscript is sent to at least two independent referees for double blind peer review. Based on their recommendation, as well as possible consultation between Editorial Board members, the editor decides whether the paper should be accepted as it is, revised or rejected.

Francoangeli is aware of the importance of ensuring the preservation of digital content in order to increase the visibility and impact of its publications. For this purpose, we are members of Clockss and Portico. They are international associations of publishers and libraries, created to ensure the preservation of electronic academic publications and future access whenever the conditions for accessing the content through other forms fail.
They are certified repositories offering also authors and libraries the guarantee of technological updating, and formats to allow them to enjoy full text in perpetuity and in the most complete way possible.

For more information: Home - CLOCKSS; Publishers – Portico.

The circulation of the journal is intended to enhance the impact in the academic community, the world of applied research, professional associations and representative institutions.



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Issue 4/2011 
Buy the issue as e-book


Alberto Quagli, Tempo di framework. Non sprechiamolo...
Michele Pisani, La struttura del Comprehensive Income Statement: le indicazioni del progetto congiunto IASB-FASB Financial Statement Presentation
Giulia Romano, Andrea Guerrini, L’efficacia del sistema dei controlli contabili delle società quotate italiane: un’analisi delle impugnative di bilancio effettuate dalla Consob
Luca Fornaciari, Il prospetto di raccordo nella comunicazione economico-finanziaria consolidata
Giovanni Liberatore, Francesco Mazzi, Informativa sul tasso di attualizzazione nella stima dell’avviamento secondo lo IAS36: un confronto fra Italia e Paesi nordici
A cura di Alessandro Gaetano, Audit e professioni contabili
Shibashish Mukherjee, Book Review


Issue Suppl. 3/2011 The managerialisation of Financial Reporting


Stefano Zambon, The managerialisation of Financial Reporting: an introduction to a destabilising accounting change
Alberto Quagli, Goodwill accounting as a missing link between financial and management accounting: literature review and research agenda
Lino Cinquini, Andrea Tenucci, Business model in management commentary and the links with management accounting
Riccardo Silvi, Monica Bartolini, The role of performance indicators in management commentary
Francesco Dainelli, Francesco Giunta, The value relevance of non-financial performance indicators: new cues from the European fashion industry


Issue 3/2011 


Alberto Quagli, Gli economisti aziendali di fronte alla riforma Gelmini: prime considerazioni sull’accesso ai concorsi
Gabriele D'Alauro, L’avviamento nei bilanci aziendali: impairment test e disclosure
Lorenzo Lucianetti, Alfonso Cocco, Gianfabio Minunno, La rilevazione degli investimenti in R&S e la significatività dell’utile e del capitale netto
Francesco Agliata, Danilo Tuccillo, L’evoluzione del Progetto Insurance dello IASB e i possibili riflessi nel bilancio delle imprese assicuratrici
Sergio Branciari, Il rendiconto finanziario e le piccole imprese: un modello operativo per i soggetti esterni
Alessio Iannucci, Il progetto IASB sul Leasing: le nuove deliberazioni del Board
Maria Cleofe Giorgino, Book Review


Issue 2/2011 


Alberto Quagli, Milleproroghe e principi contabili internazionali: un errore "nazionale"
Carmela Rizza, Angela M. Greco, Davide Rizzotti, Capacità informativa della disclosure volontaria sulle risorse intangibili: effetti sul mercato finanziario italiano (Informativeness of intangible assets voluntary disclosure: effects on Italian financial market)
Marco Maria Mattei, Fabrizio Palmucci, Pietro Bonetti, Analisi di sensitività al tasso di cambio: un’informazione utile per gli investitori? (Informativeness of IFRS 7 sensitivity analysis disclosure on currency risk)
Paola Ramassa, Case Study Method in Financial Communication Studies: A Review and a Systemic Approach Proposal
Fabrizio Cerbioni, Andrea Menini, Il ruolo dei competitor nell’orientamento delle politiche di comunicazione economico finanziaria (The role of competitors on corporate disclosure policies)
Federico Diomeda, Semplificazione amministrativa e riforma della IV Direttiva - una relazione pericolosa per le PMI?
Massimiliano Bonacchi, Book Review


Issue 1/2011 


Alberto Quagli, Capacità e possibilità di incidenza nel processo di formazione delle regole europee quale ambito di ricerca universitaria
Anna Maria Fellegara, Veronica Tibiletti, Pier Luigi Marchini, La disclosure sulla corporate governance nei gruppi, strumento di tutela di interessi diffusi. Un’analisi critica nel contesto italiano (Corporate governance, information and control in business groups. A study in the italian context)
Eleonora Cardillo, Silvia Molina, IAS-IFRS e rendicontazione socio-ambientale: una verifica della estendibilità dei principi generali del Framework alla valutazione della qualità dei documenti volontari (IAS-IFRS and social and environmental accounting reporting: a review of the extensibility of the Framework’s general principles to assess the quality of volunteer disclosures)
Laura Bini, Francesco Dainelli, Francesco Giunta, Country effects on European mandatory disclosure of financial key performance indicators
Roberto Marino, Il trattamento contabile degli oneri di urbanizzazione nelle realtà comunali. Il "punto di vista" dei Responsabili dei servizi finanziari (The accounting treatment of urbanization proceeds in the municipalities. The "point of view" of the financial service menagers)
Mario Boella, Audit e professioni contabili. Profili evolutivi della regolamentazione dell’attività di revisione
Sergio Paternostro, Book Review


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