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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 2-3-4/2014 
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Francesco Giunta, Detecting Earnings Manipulations: Time think about european SMEs. A call for a Joint International Research Project
Tommaso Fabi, Enrico Laghi, Marco Mattei, Alessandro Sura, Comparing the effects of IASB Proposal on leasing: an impact assessment of EU listed Companies
Enrico Laghi, Michele Di Marcantonio, Eugenio D'Amico, Estimating credit default swap spreads using accounting data, market quotes and credit ratings: the European Banks Case
Alessandro Mechelli, Riccardo Cimini, The value relevance of earnings and book value across the EU. A comparative Analysis
Giuseppe Sannino, Gianluca Ginesti, Carlo Drago, Impairment estimates for available-for-sale equity instruments under IFRS: evidence from italian Banks
Vincenzo Sforza, Dialogue with standard setters
Maria Elena Olante, Towards the international convergence of accounting standards: the case of Business Combinations and Goodwill
Book review


Issue 1/2014 
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Alessandra Allini, Francesca Manes Rossi, Riccardo Macchioni, Do Corporate Governance Characteristics Affect Non-Financial Risk Disclosure in Government-owned Companies? The Italian Experience
Riccardo Cimini, Alessandro Gaetano, Alessandra Pagani, The relation between R&D accounting treatment and the risk of the firm: Evidence from the Italian market
Tatiana Mazza, Stefano Azzali, The Severity of Internal Controls over Financial Reporting Deficiencies: Differences among Types and Industries
Ales Novak, Business Model Literature Overview
Raffaele Fiume, Tiziano Onesti, Giuseppe Sannino, Dialogue with standard setters. Removing ‘reliability’ from the IAS/IFRS framework. The EFRAG’s viewpoint
Roberto Di Pietra, Stefano Zambon, Book Review


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