Indice

Financial Reporting

n. 2/2015

 

Sommario

Reflections about Italian academic life in Economia Aziendale and its evolution

Sven-Olof Yrjo Collin

pag. 5
     
Corporate governance and information asymmetry between shareholders and lenders: an analysis of Italian listed companies

Sabrina Pisano, Luigi Lepore, Rocco Agrifoglio

» 27
     
Comprehensive Income: which potential effects on firms’ performance evaluation and users’ decision process?

Pier Luigi Marchini, Carlotta D’Este

» 55
     
Managerial discretion in authorising open market share repurchases: empirical evidence from the Italian context

Elisa Roncagliolo

» 95
     
Acquisition-type or merger-type accounting? Further insights on transactions involving businesses governed by the same party(-ies)

Tiziano Onesti, Mario Romano, Marco Taliento

» 117
     
Book Review

Fabrizio Granà

» 139