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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): € 105,00
E-book issue price (also old issues): € 89,00

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Financial Reporting is an international peer reviewed quarterly 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;
- Integrated 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.
Every issue of Financial Reporting is composed of:
- at least four original research articles accepted after a double-blind refereeing;
- a non refereed section (Opinion) where a well distinguished scholar gives her/his point of view on a hot topic in the accounting and financial communication debate;
- a non refereed section (Dialogue with standard setters) aimed at analyzing papers and documents recently released by standard setters and international accounting institutions (e.g. EFRAG, European Commission, European national standard setters, IASB, FASB);
- a book review.
The journal also publishes special guest-edited issues on internationally emerging and/or currently debated topics.The journal was founded in 2009 upon the initiative of a group of Italian accounting scholars. Over the first three years, the published articles were both in Italian and in English. In order to achieve a larger European audience, since 2012 the new submissions are requested to be only in English. At the same time, the Editorial Board has been enlarged, involving several distinguished European scholars from various countries.


Accreditation Aidea

Editor: Alberto Quagli, University of Genova. Associate Editors: Saverio Bozzolan, University G. Carli - Luiss Roma; Claudia Gabbioneta, Newcastle University; Francesco Giunta, University of Florence; Stefano Zambon, University of Ferrara. Assistant Editors: Laura Bini, University of Florence; Michela Cordazzo, Ca’ Foscari University of Venice; Pierluigi Marchini, University of Parma (Web communication); Paola Ramassa, University of Genova; Monica Veneziani University of Brescia. 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: Claudia Gabbioneta, gabbioneta@economia.unige.it

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.

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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 4/2012 
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Alberto Quagli, Editorial. Lots done, more to do..
David Alexander, Is there such a thing as European Financial Reporting?
Belinda Crawford Camiciottoli, Oral financial reporting: A rhetorical analysis of earnings calls
Giovanna Michelon, Impression management and legitimacy strategies: The BP case
Marco Venuti, The proposal for updating the EU Accounting Directives: The adequacy of the proposal versus the legislative targets
Gerrit Brosel, Martin Toll, Mario Zimmermann, Lessons learned from the financial crisis - unveiling alternative approaches within valuation and accounting theory
Raffaele Fiume, Dialogue with standard setters
Book review


Issue 3/2012 
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Alberto Quagli, Editoriale. Un paio di riflessioni sulle regole per le abilitazioni scientifiche nazionali
Stefania Veltri, Olga Ferraro, La value relevance incrementale dell’other comprehensive income rispetto al net income. Un’analisi sulle società quotate in Italia
Giovanni Liberatore, Tommaso Ridi, Filippo Di Pietro, Rilevanza ed affidabilità del valore contabile dell’avviamento e dei beni immateriali sul mercato italiano
Maria Cleofe Giorgino, Anna Paris, Sergio Paternostro, I compensi agli amministratori: analisi della disclosure nei Bilanci delle società italiane quotate
Lara Tarquinio, Accounting e reporting dei diritti di emissione. Modelli di rilevazione proposti e pratiche emergenti
Giacomo Manetti, Massimo Valeri, La valutazione del patrimonio museale: il caso del Museo di Storia Naturale di Firenze
Felice Marinelli. A cura di Raffaele Fiume, Audit e professioni contabili / Le novità sulla Revisione legale dei conti
Recensioni


Issue 2/2012 
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Alberto Quagli, Editoriale. Piccole imprese, piccoli bilanci, piccoli ricercatori..
Alberto Incollingo, Ferdinando Di Carlo, IAS 1 revised e nuova rappresentazione della performance economica nel bilancio: evidenze empiriche da Italia e Francia
Gabriele D'Alauro, Cambiamenti di cash generating unit e valutazione dell’avviamento
Claudia Arena, Professione amministratori: interlocking directorship e qualità degli utili nelle imprese italiane quotate
Stefano Guidantoni, Lorenzo Neri, Prevalenza della forma sulla sostanza: la razionalità dell’analista finanziario e il ruolo delle aspettative
Riccardo Cimini, Alessandra Pagani. A cura di Alessandro Gaetano, La revisione dei principi contabili nazionali: prime considerazioni sul Progetto OIC
A cura di Roberto Di Pietra, Stefano Zambon, Book Review


Issue 1/2012 
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Alberto Quagli, Editoriale Per aspera ad astra: 2012, un anno molto importante per Financial Reporting
Antonio Fabio Di Narzo, Marzia Freo, Marco Maria Mattei, Un nuovo approccio statistico per l’individuazione delle manipolazioni degli utili: evidenze empiriche dal mercato italiano
Marco Bisogno, Gaetano Matonti, La disclosure del bilancio in forma abbreviata delle piccole imprese
Manuela Lucchese, La disclosure dei resoconti semestrali di gestione IAS-compliant. Evidenze empiriche sulle società quotate italiane
Sabrina Pisano, Loris Landriani, The determinants of segment disclosure: an empirical analysis on Italian listed companies
Enrico Macario. A cura di Alesandro Gaetano, Audit e professioni contabili. Nuova linfa alla Fiscalità differita attiva dalle modifiche al regime di riporto delle perdite fiscali
Lorenzo Neri. A cura di Roberto Di Pietra, Stefano Zambon, Stephen Penman, Book Review / Accounting for Value


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