Template-type: ReDIF-Article 1.0 Author-Name: Alberto Quagli Title: Editorial. Just some order in financial reporting studies - the need for a taxonomy Abstract: Classification-JEL: Keywords: Note: Pages:5-6 Volume: 2013/1 Year: 2013 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=48694&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Frfrfr:v:html10.3280/FR2013-001001 Number: 1 Template-type: ReDIF-Article 1.0 Author-Name: Araceli Mora Title: Increasing the relevance of "Policy Relevant Research" Abstract: Classification-JEL: Keywords: Note: Pages:7-11 Volume: 2013/1 Year: 2013 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=48695&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Frfrfr:v:html10.3280/FR2013-001002 Number: 2 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=48695 Template-type: ReDIF-Article 1.0 Author-Name: Alessandro Mechelli Author-Name: Riccardo Cimini Title: Assessing value relevance of comprehensive income in European banks and other financial institutions Abstract: The IAS/IFRS compliant groups have been disclosing comprehensive income since 2009, when the IAS 1-revised became effective. This paper aims to investigate the value relevance of comprehensive income and its components in European banks and other financial institutions. The research has been developed by having a sample of 166 European listed groups whose data have been collected in the 2009, 2010 and 2011 (498 firm-year observations) consolidated financial statements. In contrast to previous findings, related to all the sectors, our research highlights a higher value relevance of comprehensive income in respect to net income. Moving to the single OCI components, our results suggest that gains and losses on remeasuring available-for-sale financial assets (AFSit) are value relevant in European banks and other financial institutions. Classification-JEL: Keywords: Note: Pages:13-41 Volume: 2013/1 Year: 2013 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=48696&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Frfrfr:v:html10.3280/FR2013-001003 Number: 3 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=48696 Template-type: ReDIF-Article 1.0 Author-Name: Francesca Buzzichelli Author-Name: Roberto Di Pietra Title: Risk profile disclosure requirements for Italian insurance companies: Differences in the financial statement preparation Abstract: The content of the annual report of insurance undertakings is regulated by art. 2428 of Italian Civil Code, as well as by the Insurance Code and specific Italian Insurance Supervisor?s regulations. The paper compare the existing legislations, providing an overview of the different requirements, with particular attention to the risk profile disclosure. Moreover, the paper analyzes a significant sample of Italian insurance groups annual reports (from 2007 to 2009 financial year), using content analysis, in order to highlight the level of compliance with the existing rules and the level of preparedness for the upcoming Directive 2009/138/EC requirements (Solvency II Directive), which will come into force starting from 2012 financial year. Classification-JEL: Keywords: Note: Pages:43-79 Volume: 2013/1 Year: 2013 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=48697&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Frfrfr:v:html10.3280/FR2013-001004 Number: 4 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=48697 Template-type: ReDIF-Article 1.0 Author-Name: Susanne Durst Title: An exploratory study of intangibles risk disclosure in annual reports of banking companies from the UK, US, Germany and Italy - Some descriptive insights Abstract: Intangibles are viewed as the key drivers in most industries, and current research shows that firms voluntarily disclose information about their investments in intangibles and their potential benefits. Yet little is known of the risks relating to such resources and the disclosures firms make about such risks. In order to obtain a more balanced and complete picture of firms? activities, information about the risky side of their intangibles is also needed. This exploratory study provides some descriptive insights into intangibles-related risk disclosure in a sample of 16 large banks from the United States (US), United Kingdom (UK), Germany and Italy. Annual report data is analyzed using the three Intellectual Capital dimensions. Study findings illustrate the variety of intangibles-related risk disclosure as demonstrated by the banks involved. Classification-JEL: Keywords: Note: Pages:81-120 Volume: 2013/1 Year: 2013 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=48698&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Frfrfr:v:html10.3280/FR2013-001005 Number: 5 Template-type: ReDIF-Article 1.0 Author-Name: Selena Aureli Author-Name: Federica Salvatori Title: Investigation of risk management and risk disclosure practices of Italian listed local utilities Abstract: Local utility services deeply affect the overall quality of life of a country?s population. For this reason service providers should pay strong attention to risk management practices, but also to the external communication of both the risk exposure and the risk responses. Following a qualitative methodology, this paper aims at exploring the risk management and risk disclosure practices of five Italian listed local utility companies combining two research methods: questionnaire and document analysis. Results show that these Italian listed local utilities are characterized by different maturity levels of risk management practices, which are not extensively disclosed in public reports and documents. Interestingly, the link between the level of disclosure and maturity of risk management practices is confirmed just for those companies that seem to be the most mature in terms of risk management. Classification-JEL: Keywords: Note: Pages:121-167 Volume: 2013/1 Year: 2013 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=48699&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Frfrfr:v:html10.3280/FR2013-001006 Number: 6 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=48699 Template-type: ReDIF-Article 1.0 Author-Name: Raffaele Fiume Title: Dialogue with standard setters Abstract: Classification-JEL: Keywords: Note: Pages:169-173 Volume: 2013/1 Year: 2013 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=48700&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Frfrfr:v:html10.3280/FR2013-001007 Number: 7 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=48700 Template-type: ReDIF-Article 1.0 Author-Name: Antonella Russo Title: Current development of Disclosure Framework within the EFRAG Proactive Work Abstract: Classification-JEL: Keywords: Note: Pages:175-186 Volume: 2013/1 Year: 2013 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=48701&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Frfrfr:v:html10.3280/FR2013-001008 Number: 8 Template-type: ReDIF-Article 1.0 Author-Name: Donatella Casale Title: Book Review Abstract: Classification-JEL: Keywords: Note: Pages:187-195 Volume: 2013/1 Year: 2013 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=48702&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Frfrfr:v:html10.3280/FR2013-001009 Number: 9 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=48702 Template-type: ReDIF-Article 1.0 Author-Name: A cura della Redazione Title: Reviewer 2012 Abstract: Classification-JEL: Keywords: Note: Pages:197-197 Volume: 2013/1 Year: 2013 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=48703&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Frfrfr:v:html10.3280/FR2013-001010 Number: 10