Financial Reporting
N. 1/2017
| The Reporting Entity in Private-Public Accounting Harmonisation. Is Control Enough for the Local Government Consolidated Financial Statements?
Cristian Carini, Laura Rocca, Claudio Teodori, Monica Veneziani |
pag. | 5 |
| Concerned about Going Concern: When do Entities in Liquidation have to be Considered a Non-Going Concern According to IFRS?
Marius Hasslinger, Michael Olbrich, David Rapp |
» | 31 |
| The Association between Big4 and Cost of Debt in Private Firms
Stefano Azzali, Tatiana Mazza |
» | 63 |
| Discretionary Accruals in Italian Private Firms and Non-Linear Bank Loan Granting
Elisabetta Mafrolla, Viola Nobili |
» | 83 |
