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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 3-4/2013 
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Anne d'Arcy, Current issues on European Corporate Governance
Stefano Zambon, Research Forum on "Intangibles"
Vivien Beattie, Robin Roslender, Sarah Jane Smith, Balancing on a Tightrope: Customer Relational Capital, Value Creation and Disclosure
Bernard Gumb, Alan Fustec, The Story of the French Touch on "Immatériels": A Retrospective
Laura Girella, Regulating through the "Logic of Appropriateness" and the "Rhetoric of the Expert": The Role of Consultants in the Case of Intangibles Reporting in Germany
Giuseppe Marzo, Some Unintended Consequences of Metaphors: The Case of Capital in Intellectual Capital Research
Lorenzo Neri, Antonella Russo, Risk Disclosures in the Annual Reports of Italian Listed Companies
Raffaele Fiume, Tiziano Onesti, Valerio Pieri, Dialogue with standard setters
Roberto Di Pietra, Stefano Zambon, Book Review


Issue 2/2013 
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Charles Cho, Ericka Costa, Giovanna Michelon, Special Forum on "Social and Environmental Accounting and Accountability"
Dennis M. Patten, Lessons from the Third Wave: A reflection on the rediscovery of Corporate Social Responsibility by the mainstream accounting research community
Enrico Bracci, Mouhcine Tallaki, Socio-environmental reporting trends in the Italian local government: Thrive or wither?
Mark W. McElroy, Bill Baue, Research needs and opportunities in Context-Based Sustainability
Bernard Raffournier, Has accounting quality increased in Europe after IFRS adoption?
Raffaele Fiume, Stefania Vignini, Dialogue with standard setters. The EFRAG activities on taxation: A survey of the recent work
Roberto Di Pietra, Stefano Zambon, Book Review


Issue 1/2013 
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Alberto Quagli, Editorial. Just some order in financial reporting studies - the need for a taxonomy
Araceli Mora, Increasing the relevance of "Policy Relevant Research"
Alessandro Mechelli, Riccardo Cimini, Assessing value relevance of comprehensive income in European banks and other financial institutions
Francesca Buzzichelli, Roberto Di Pietra, Risk profile disclosure requirements for Italian insurance companies: Differences in the financial statement preparation
Susanne Durst, An exploratory study of intangibles risk disclosure in annual reports of banking companies from the UK, US, Germany and Italy - Some descriptive insights
Serena Aureli, Federica Salvatori, Investigation of risk management and risk disclosure practices of Italian listed local utilities
Raffaele Fiume, Dialogue with standard setters
Antonella Russo, Current development of Disclosure Framework within the EFRAG Proactive Work
Roberto Di Pietra, Stefano Zambon, Robert J. Shiller, Donatella Casale, Book Review
Reviewer 2012


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