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Publisher: Edizioni Franco Angeli   (Total: 67 journals)   [Sort by number of followers]

Showing 1 - 67 of 67 Journals sorted alphabetically
Archivio di Studi Urbani e Regionali     Full-text available via subscription  
Cadmo     Full-text available via subscription   (Followers: 1, SJR: 0.191, CiteScore: 0)
Cittadinanza Europea (LA)     Full-text available via subscription  
Democrazia e diritto     Full-text available via subscription   (Followers: 2)
Economia Agro-Alimentare     Full-text available via subscription   (Followers: 4)
Economia e Diritto del Terziario     Full-text available via subscription  
Economia e società regionale     Full-text available via subscription   (Followers: 1)
Economia Pubblica     Full-text available via subscription   (Followers: 18)
Economics and Policy of Energy and the Environment     Full-text available via subscription   (Followers: 10, SJR: 0.135, CiteScore: 0)
Educational Reflective Practices     Full-text available via subscription   (Followers: 2)
Educazione sentimentale     Full-text available via subscription  
Financial Reporting     Full-text available via subscription   (Followers: 4)
FOR Rivista per la formazione     Full-text available via subscription  
Forum : J. of the Intl. Association of Group Psychoterapy     Full-text available via subscription  
Giornale di Diritto del Lavoro e relazioni industriali     Full-text available via subscription   (Followers: 1)
Gruppi     Full-text available via subscription   (Followers: 1)
Historia Magistra     Full-text available via subscription   (Followers: 1)
History of Economic Thought and Policy     Full-text available via subscription   (Followers: 8)
Interazioni     Full-text available via subscription  
Ipnosi     Full-text available via subscription  
Italia Contemporanea     Full-text available via subscription  
Maltrattamento e abuso all’infanzia     Full-text available via subscription   (SJR: 0.285, CiteScore: 1)
Management Control     Full-text available via subscription   (Followers: 2)
Mercati & Competitività     Full-text available via subscription  
Minorigiustizia     Full-text available via subscription  
Mondi Migranti     Full-text available via subscription  
Mondo contemporaneo     Full-text available via subscription  
Paradigmi     Full-text available via subscription  
Passato e presente     Full-text available via subscription   (Followers: 1, SJR: 0.111, CiteScore: 0)
PRISMA Economia - Società - Lavoro     Full-text available via subscription   (Followers: 1)
Project Manager     Full-text available via subscription   (Followers: 2)
Psicoanalisi     Full-text available via subscription  
Psicobiettivo     Full-text available via subscription  
Psicologia della salute     Full-text available via subscription   (Followers: 1, SJR: 0.318, CiteScore: 1)
Psicologia di Comunità. Gruppi, ricerca-azione, modelli formativi     Full-text available via subscription  
Psicoterapia e Scienze Umane     Full-text available via subscription   (SJR: 0.191, CiteScore: 0)
QA : Rivista dell’Associazione Rossi-Doria     Full-text available via subscription  
Quaderni di Economia del Lavoro     Full-text available via subscription  
Quaderni di Gestalt     Full-text available via subscription  
Questione giustizia     Full-text available via subscription  
Ricerca Psicoanalitica     Full-text available via subscription  
Ricerche di psicologia     Full-text available via subscription  
RIV : Rassegna Italiana di Valutazione     Full-text available via subscription   (Followers: 1)
Rivista di Economia e Statistica del Territorio     Full-text available via subscription   (Followers: 12)
Rivista di Psicoterapia Relazionale     Full-text available via subscription  
Rivista di Sessuologia Clinica     Full-text available via subscription   (Followers: 1)
Rivista di storia della filosofia     Full-text available via subscription   (SJR: 0.1, CiteScore: 0)
Rivista di Studi sulla Sostenibilità     Full-text available via subscription   (Followers: 2, SJR: 0.254, CiteScore: 1)
Rivista Sperimentale di Freniatria     Full-text available via subscription  
Rivista trimestrale di scienza dell'amministrazione     Full-text available via subscription  
Ruolo Terapeutico (IL)     Full-text available via subscription  
Salute e Società     Full-text available via subscription   (SJR: 0.113, CiteScore: 0)
Scienze Regionali : Italian J. of Regional Science     Full-text available via subscription   (Followers: 16, SJR: 0.299, CiteScore: 1)
Setting     Full-text available via subscription  
Società degli individui     Full-text available via subscription  
Società e Storia     Full-text available via subscription   (Followers: 1)
Sociologia del diritto     Full-text available via subscription   (Followers: 1)
Sociologia del Lavoro     Full-text available via subscription   (SJR: 0.174, CiteScore: 0)
Sociologia della Comunicazione     Full-text available via subscription   (Followers: 1)
Sociologia e Politiche Sociali     Full-text available via subscription   (Followers: 1)
Sociologia e Ricerca Sociale     Full-text available via subscription   (SJR: 0.127, CiteScore: 0)
Sociologia urbana e rurale     Full-text available via subscription   (Followers: 1)
Storia Urbana     Full-text available via subscription  
Studi Junghiani     Full-text available via subscription  
Studi Organizzativi     Full-text available via subscription  
Terapia familiare     Full-text available via subscription  
Territorio     Full-text available via subscription   (SJR: 0.194, CiteScore: 0)
Journal Cover
Financial Reporting
Number of Followers: 4  
 
  Full-text available via subscription Subscription journal
ISSN (Print) 2036-671X - ISSN (Online) 2036-6779
Published by Edizioni Franco Angeli Homepage  [67 journals]
  • Greetings from the editor: Ten years of personal engagement in Financial
           Reporting
    • Abstract: Alberto Quagli

      PubDate: Tue, 15 Oct 2018 8:00:00 GMT
       
  • The value relevance of the fair value hierarchy. Empirical evidence from
           the European Union
    • Abstract: Alessandro Mechelli, Vincenzo Sforza, Alessandra Stefanoni, Riccardo Cimini
      This paper investigates the value relevance of the fair value hierarchy disclosed for financial instruments through a sample of 97 financial entities listed over the period 2011-2016 in the stock markets of 23 European countries. Its main objectives are threefold. First, by analysing the European setting, the paper means to study the value relevance of the fair value hierarchy to judge the choice of the International Accounting Standard Board (IASB) to extend the disclosure of the hierarchy to all the assets and liabilities. Second, the paper aims to evaluate the choice of abandoning management intent as a criterion for the classification and measurement of financial instruments investigating the effect that such an intent has on the value relevance of the fair value hierarchy. Finally, by studying the effect that exposure to risks has on the value relevance of the fair value hierarchical levels, the paper plans to investigate the implications that the disclosure of the hierarchy could have on the rules of Basel 3 capital adequacy. Formulating three different research hypotheses, the findings validate them providing evidence that the value relevance of fair value measurement depends on the source of inputs used to estimate fair value and that both management intent and the risk intensity of the asset book only affect the value relevance of the less reliable fair value estimates. These results are useful for standard setters and regulators. Actually, for the investors decisions, they suggest the importance of disclosing the fair value hierarchy for all the assets and liabilities as required by IFRS 13, as well as the advantage of replacing in IFRS 9 the management intent criterion with the business model test and the characteristics of the instruments for the classification and measurement of financial assets. For the future, the findings suggest the opportunity to introduce filters within the common equity tier 1 for the less reliable fair value estimates. This paper’s current and future implications for standard setters and regulators are to avoid earnings management and capital management behaviour possibly affecting the quality of financial reporting.
      PubDate: Tue, 15 Oct 2018 8:00:00 GMT
       
  • Determining characteristics of boards adopting Integrated Reporting
    • Abstract: Simona Alfiero, Massimo Cane, Ruggiero Doronzo, Alfredo Esposito
      Nowadays, companies and markets are increasingly international and growing numbers of stakeholders are affected by the economic, social and environmental aspects of business, resulting in significant changes in how corporate information is both perceived and published. Over the last few years, this new scenario has led to many company boards voluntarily adopting an accounting and company performance communication tool, known as Integrated Reporting, (IR) which is a single disclosure document that satisfies stakeholders’ increasing need for communication. This study’s objective is to contribute to existing literature on the relationship between financial reporting and corporate governance, investigating into whether certain characteristics of the board - including numbers, gender, nationality, average age - influence decisions to adopt IR or not. The analysis was carried out on a sample of 120 Italian companies in different sectors for the year 2014. These results showed a positive relationship between the decision to use IR and the size of the board and the presence of female boardmembers, whereas the presence of foreign and older boardmembers had a negative effect on adopting IR.
      PubDate: Tue, 15 Oct 2018 8:00:00 GMT
       
  • Do letters to shareholders inform or mislead' Insights from insider
           trading
    • Abstract: Elena Beccalli, Saverio Bozzolan, Enrico Laghi, Marco Mattei
      Empirical studies consistently provide evidence that investors perceive qualitative disclosures as useful because they have significant effects on analysts’ forecast revisions and a firm’s share price. But these results leave unanswered the question of whether managers write qualitative disclosures to inform or mislead investors. Based on the signaling theory, we consider two actions by the same manager: one (insider trading) is a costly signal whilst the other (qualitative disclosure) is the cheap signal. We then verify whether they are coherent. We investigate the content and the verbal tone of the Letter of Shareholders and the insider trading from its author before and after the letter’s date of release and find that the costly signal (the insider trading) is not coherent with the cheap signal (the disclosure). This finding indicates that managers do not use qualitative disclosures to offer incremental information but that they might use them to mislead investors.
      PubDate: Tue, 15 Oct 2018 8:00:00 GMT
       
  • The role of institutions in the process of global convergence to IFRS
    • Abstract: Roberto Aprile, Laura Bini
      This paper uses some major contributions from accounting institutional theory to discuss the process of convergence toward IFRS. Our analysis identifies the most influential institutions and the complex networks of relationships among institutions, offering a valuable contribution to a better understanding of the current state of diffusion of IFRS around the world and the current progress of the convergence process. We identify the different roles of some main institutions, grouping them into three categories and highlighting their main interactions in different contexts. We place global and international institutions such as IOSCO, EU and other international agencies such as the World Bank into the first category, since they have fostered the initial phase of the convergence process. Secondly, we find that the presence of institutions such as local government and standard setters, which play an intermediary role, mediates between the need to guarantee the implementation of the standards and the need to preserve pre-existing equilibria. Finally, we discuss the role played by the end-users of the standards. Our analysis shows that these institutions are the most critical forces. In fact, in the absence of a structured, led program that orients these forces toward IFRS, the convergence process could result in the proliferation of local systems of standards, increasing the risk that harmonisation is achieved only in name.
      PubDate: Tue, 15 Oct 2018 8:00:00 GMT
       
  • Book Review
    • Abstract: Roberto Di Pietra, Stefano Zambon

      PubDate: Tue, 15 Oct 2018 8:00:00 GMT
       
 
 
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