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Issue number 4  / 2012

Pages: 133
Franco Angeli Editor Link:

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Members
:
  • Alberto Quagli - Università di Genova
  • Belinda Crawford Camiciottoli - Università di Pisa, Dipartimento di Anglistica, Via Santa Maria, 67, Pisa
  • David Alexander - The Birmingham Business School
  • Gerrit Brösel - Head of Chair of Business Administration, FernUniversität in Hagen, Profilstraße 8, 58093 Hagen, Germany
  • Gerrit Broßsel - Head of Chair of Business Administration,, Financial Reporting and Auditing, FernUniversitat in Hagen, Profilstraße 8, 58093 Hagen, Germany
  • Giovanna Michelon - Università di Padova
  • Marco Venuti - Lecturer in Risk and Accounting, “Roma Tre” University Faculty of Economics, Via Silvio D’Amico, 77, 00145 Rome, Italy
  • Mario Zimmermann - Ilmenau University of Technology, Helmholtzplatz 3, 98693 Ilmenau, Germany
  • Martin Toll - Corresponding author, Chair of Business Administration, Financial Reporting and Auditing, FernUniversität in Hagen, Profilstraße 8, 58093 Hagen, Germany
  • Michela Cordazzo - Free University of Bozen-Bolzano, School of Economics and Management
  • Raffaele Fiume -
  • Roberto Di Pietra - University of Siena
  • Stefano Azzali - University of Parma (Italy)
Papers: 8
Lots done, more to do...
Submitted on: 14-05-2013
Approved on: 14-05-2013
Typology: Editorial
Pages: 5-6
Authors:
  • Alberto Quagli - Università di Genova
Abstract: 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...Read more
Oral financial reporting: A rhetorical analysis of earnings calls
Submitted on: 01-06-2011
Approved on: 01-04-2012
Typology: Article
Pages: 15-34
Keywords: financial reporting, classical rhetoric, earnings calls, corpus linguistics
Authors:
Is there such a thing as European Financial Reporting?
Submitted on: 06-05-2013
Approved on: 06-05-2013
Typology: Theopinion
Pages: 7-13
Authors:
  • David Alexander - The Birmingham Business School
Impression management and legitimacy strategies: The BP case
Submitted on: 01-10-2011
Approved on: 01-05-2012
Typology: Article
Pages: 35-64
Keywords: impression management, disclosure tone, legitimacy building, legitimacy crisis
Authors:
The proposal for updating the EU Accounting Directives: The adequacy of the proposal versus the legislative targets
Submitted on: 01-02-2012
Approved on: 01-10-2012
Typology: Article
Pages: 65-85
Keywords: accounting directive, annual financial statements, general financial reporting principles, balance sheet, profit and loss account, disclosure
Authors:
  • Marco Venuti - Lecturer in Risk and Accounting, “Roma Tre” University Faculty of Economics, Via Silvio D’Amico, 77, 00145 Rome, Italy
Lessons learned from the financial crisis – unveiling alternative approaches within valuation and accounting theory
Submitted on: 01-11-2011
Approved on: 01-12-2012
Typology: Article
Pages: 87-107
Keywords: financial crisis, business valuation, fair value accounting, historical cost accounting
Authors:
  • Martin Toll - Corresponding author, Chair of Business Administration, Financial Reporting and Auditing, FernUniversität in Hagen, Profilstraße 8, 58093 Hagen, Germany
  • Mario Zimmermann - Ilmenau University of Technology, Helmholtzplatz 3, 98693 Ilmenau, Germany
  • Gerrit Broßsel - Head of Chair of Business Administration,, Financial Reporting and Auditing, FernUniversitat in Hagen, Profilstraße 8, 58093 Hagen, Germany
The conceptual framework for Financial Reporting and Accounting Studies for Capital Market.
Submitted on: 06-05-2013
Approved on: 06-05-2013
Typology: Rubric
Pages: 109-118
Authors:
One Report. Integrated Reporting for a Sustainable Strategy
Submitted on: 06-05-2013
Approved on: 06-05-2013
Typology: Bookreview
Pages: 119-122
Authors:
  • Michela Cordazzo - Free University of Bozen-Bolzano, School of Economics and Management