Aims And Scope

Financial Reporting provides a forum for quality research contributions with theoretical, practice and policy implications using either quantitative or qualitative research methodologies, with the objective to promote an European debate among scholars.

Topics of interest for the journal are: accounting information (standard setting process, impact and application of accounting standards, theoretical foundations of accounting); financial disclosure; social and environmental accounting and accountability; intellectual capital reporting; auditing of financial reporting; corporate governance and accountability; relationship between management accounting and financial accounting; information systems; relationship between academy and practice on accounting topics.  

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Issue #4-2012
This issue includes some relevant changes, due to Financial Reporting strategic aim to become a real European common ground to debate accounting and financial communication topics. First of all, this issue is the first completely written in English, after the initial “Italian” phase (since 2009). This is a necessary step in order to reach a wi...
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Oral financial reporting: A rhetorical analysis of earnings calls
Issue #4-2012
Earnings calls are a key form of voluntary financial reporting through which com- panies seek to proactively engage investors. Although now quite rout... Read More
Impression management and legitimacy strategies: The BP case
Issue #4-2012
The aim of this paper is to study if and how impression management varies during different phases of the legitimation process, in particular during th... Read More
The proposal for updating the EU Accounting Directives: The adequacy of the proposal versus the legislative targets
Issue #4-2012
The European Commission issued its proposal for a new accounting Directive at the end of 2010, aimed at substituting the Directives currently in force... Read More

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