Convegno Sidrea 2016
III Sezione – Bilancio e Comunicazione Finanziaria, Economica e Sociale
Sommario Volume Elettronico – ISBN 978-88-917-3660-4
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| Luciano Marchi
Introduzione |
p. | 5 |
| Katia Corsi, Elisabetta Magnaghi, Daniela Mancini
Tradizione e innovazione della comunicazione non finanziaria: la “prontezza” delle società quotate all’adozione della Direttiva 2014/95/UE |
» | 7 |
| Alessandro Lai, Silvia Panfilo, Riccardo Stacchezzini
The governance of risks, state accountability and the rhetoric of accounting: a case study |
» | 29 |
| Simona Alfiero, Massimo Cane, Paola De Bernanrdi, Francesco Venuti
Investigating risk disclosure practices in European listed companies. What’s going on about reputational risk? |
» | 47 |
| Vincenzo Fasone, Elisa Rita Ferrari, Deborah Gervasi
L’integrated reporting alla luce del framework internazionale. Prime evidenze dall’esperienza italiana |
» | 71 |
| Antonella Silvestri, Stefania Veltri
Evaluating the integrated report quality |
» | 91 |
| Giuseppe Ianniello, Michela Piccarozzi, Alessandra Stefanoni
Analisi del contenuto dei sustainability report dei produttori di batterie per veicoli elettrici |
» | 109 |
| Francesco Badia
Rilevanza del capitale intellettuale e sua incidenza sui valori di mercato nelle grandi imprese quotate italiane: elementi di misurazione e rendicontazione |
» | 125 |
| Federica De Santis
Factors affecting the role of auditors in practice: a field study |
» | 145 |
| Giuseppe Ianniello, Marco Mainardi, Fabrizio Rossi
Il contributo della Consob al controllo di qualità nella revisione contabile |
165 |
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Ulteriori paper presentati al Convegno Sidrea 2016
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| Laura Bini, Marco Bellucci, Francesco Giunta
Put your money where your mouth is: the difference between real commitment to sustainability and mere rhetoric |
| Michael John Jones, Andrea Melis, Simone Aresu
Omission bias within corporate reporting: evidence from a visual accounting experiment” and can be presented in the research area “financial disclosure |
| Selena Aureli
Sustainability reporting analyzed through content analysis and text mining: two techniques competing to generate the same results? |
| Giuseppe Sannino, Riccardo Macchioni, Gianluca Ginesti, Carlo Drago
Female Directors and Annual Report Readability: Insights From Boardroom Network |
| Giuseppe Nicola Castellano, Katia Corsi, Roberto Del Gobbo
A local-relation approach to the analysis of disclosure determinants |
| Silvia Gardini, Marta Di Lascio, Franco Visani
Opportunism in disclosing non-GAAP indicators: rationale and institutional drivers |
| Chiara De Amicis
Are female executives more informative? An analysis of tone and market reaction |
| Francesca Bernini, Alessandro Ghio, Massimo Ruberti, Roberto Verona
Audit opinion and earnings management in family firms |
| Giulio Greco, Silvia Ferramosca, Giuseppe D’onza, Monika Causholli
Industry specific vs. task specific auditing expertise: the case of goodwill write-off |
| Stefania Veltri, Romilda Mazzotta, Franco Rubino
The relationship between board composition and corporate social performance. Evidence from Italy |
| Iris Burgia
Corporate water disclosure: its role in the governing mechanism |
| Marco Allegrini, Giulio Greco, Velia Gabriella Cenciarelli
Does intellectual capital help predicting bankruptcy? |
| Marco Montemari, Maria Serena Chiucchi
The contribution of business model mapping to intellectual capital measurement: a case study |
| Maria Serena Chiucchi, Marco Giuliani, Stefano Marasca
Lights and shadows of IC reporting: the italian case |
| Lorenzo Simoni, Francesco Giunta, Laura Bini
Business model disclosure relevance. An analysis of financial analyst reports |
| Francesca Magli, Alberto Nobolo, Matteo Ogliari
Alternative performance measures and ESMA guidelines: stakeholder’s communication improving |
| Alessandra Allini, Riccardo Macchioni, Claudia Zagaria, Annamaria Zampella
L’influenza delle caratteristiche del board sulla carbon disclosure. Evidenze empiriche in Italia” |
| Alessandro Ghio
Empirical evidence on earnings management strategies and their consequences in innovative SMEs |
| Giovanni Vaia, Marco Bisogno, Aurelio Tommasetti
Unveiling the relationship between the social and economic-financial performance |
| Carlo Caserio, Delio Panaro, Sara Trucco
How reliable is MD&A disclosure? A text analysis on US financial listed companies |
| Federica Doni, Andrea Gasperini
Integrated reporting and financial analysts’ perception. Empirical evidence from Italy |
