Template-type: ReDIF-Article 1.0 Author-Name: Maurizio Cisi Author-Name: Francesca Alice Centrone Author-Name: Laura Corazza Title: Does the Integrated Reporting?s definition of human capital fit with the HR manager?s perspective? Abstract: The assessment of the organisation?s ability to create value over time through its human capital (HC) is crucial for every business. Several definitions of HC ex-ist, quite ambiguous and not unique. This fuzziness is impacting, in turn, the busi-ness practice. This study is grounded on the concept of HC, as defined by the Inte-grated Reporting (IR) and it is focused on testing the self-identification of HR managers with the IR definition. With this work, authors want to question the in-clusivity of the definition of HC, as well as, its practical suitability, recurring to a theoretical framework called dialogic-polylogic accounting. A first exploration of the HC definition from the IR framework has been con-ducted, representing the cause-effect links and some reflections on its semantics. Furthermore, the opinion of a purposive sample of key informants HR managers is explored through a qualitative content analysis on 19 semi-structured interviews. Such key informants have a first-hand knowledge about the community of Italian HR managers, and they have no experience in IR representing the voice of ex-cluded, but potential users. Despite an initial sympathetic reaction, the HC practi-tioners stressed an excessive technical rigidity in IR definition, quite distant from their field experience on HC. Classification-JEL: M40, M49, Q01 Keywords: Note: Pages:5-32 Volume: 2020/2 Year: 2020 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=67238&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Frfrfr:v:html10.3280/FR2020-002001 Number: 1 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=67238 Template-type: ReDIF-Article 1.0 Author-Name: Fabrizio Bava Author-Name: Massimo Cane Author-Name: Melchior Gromis di Trana Title: Can a quantitative approach be mitigated? Proposals for the application of the "early warnings" required by the new Italian Insolvency Code Abstract: In compliance with European regulations, the new Italian "Insolvency Code" introduced new tools to prevent future financial crises in businesses ("early warn-ings"). Their aim is to highlight future insolvency issues, to enable timely action in order to avert the potential crisis for as long as possible.V This mechanism will come into force on 15 August 2020. Based on a previous investigation that identified the most sensitive financial ratios for evaluating a go-ing concern, this study proposes and tests a possible approach which combines generic quantitative indicators with a case-by-case solution. A discriminant analysis was made on a pairwise sample of Italian non-listed small and medium-sized companies (SMEs). The proposed model overcomes the problem that arose from a combined interpretation of the indicators, and also it acts as a tool that can deter-mine the level of risk within each situation. This approach aims to limit the rigidity produced by common quantitative thresholds, thereby reducing false positives and negatives, ensuring an automatic reporting process that can preserve the efficiency of the early warning mechanism. Furthermore, our proposal is better suited to SMEs, since it is based on financial statements rather than forecasts. Classification-JEL: M41, G14, G33, C41 Keywords: Note: Pages:33-61 Volume: 2020/2 Year: 2020 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=67239&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Frfrfr:v:html10.3280/FR2020-002002 Number: 2 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=67239 Template-type: ReDIF-Article 1.0 Author-Name: Giuseppe Di Martino Author-Name: Grazia Dicuonzo Author-Name: Arcangelo Vitelli Author-Name: Vittorio Dell?Atti Title: Are tax incentives determinant and relevant for capitalizing R&D expenditures? Evidence from Europe Abstract: Using a sample of European listed companies between 2014 and 2017, we ex-a?mine accounting factors that lead management to capitalize R&D costs, with a specific focus on the tax incentives in the form of government grants. In our analysis, we distinguish between companies which capitalize R&D costs ("capitalizers") and companies which expense R&D costs ("expensers"). The evidence shows that the choice to capitalize R&D costs is positively related to the recognition of grants as revenue. We also investigate the value relevance of tax incentives related to R&D expenditures. Our empirical findings show that investors draw a distinction between government grants associated with research costs (EXP) and those asso-ciated with development costs (CAP). This paper presents both theoretical and practical implications. It contributes to the current debate on expensing or capital-izing R&D costs through a study of tax incentives received by companies for their research activity. Moreover, it offers empirical evidence on the use of R&D cost capitalization for purposes of tax incentives, which can be utilized by standard set-ters to assess opportunistic behaviors adopted by companies. Classification-JEL: M41, M48 Keywords: Note: Pages:63-97 Volume: 2020/2 Year: 2020 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=67240&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Frfrfr:v:html10.3280/FR2020-002003 Number: 3 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=67240 Template-type: ReDIF-Article 1.0 Author-Name: Alice Francesca Sproviero Title: Integrated reporting and the epistemic authority of Big Data: An exploratory study from the banking industry Abstract: This paper aims at exploring how corporate members involved in integrated re-port (IR) preparation assess the reliability of Big Data as a new source of infor-mation. It investigates IR preparation within a company operating in the Italian banking industry that has adopted Big Data since 2015. Using the epistemic au-thority lens (Kruglanski et al., 2005), this study reveals how corporate members draw mainly on their professional background and the Big Data-related initiatives to define the extent to which Big Data contributes to IR preparation, with educa-tional background and corporate circumstances playing a less incisive part. Con-structing performance indicators, identifying prospective information to contrast criminal phenomena and lending support to relational sustainability all act as in-formational and motivational factors that lead members to rely on Big Data while preparing the IR. The paper contributes to the infant literature on Big Data in cor-porate reporting by offering early practical insights into how Big Data informs IR preparation. It also provides evidence of a necessary intertwining between ac-counting-based knowledge and training initiatives on advanced analytics to fully exploit Big Data in IR preparation. Classification-JEL: M14; M41 Keywords: Note: Pages:99-124 Volume: 2020/2 Year: 2020 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=67241&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Frfrfr:v:html10.3280/FR2020-002004 Number: 4 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=67241 Template-type: ReDIF-Article 1.0 Author-Name: Thomas Toomse-Smith Title: The use of video in corporate reporting Abstract: Classification-JEL: Keywords: Note: Pages:125-132 Volume: 2020/2 Year: 2020 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=67242&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Frfrfr:v:html10.3280/FR2020-002005 Number: 5 Template-type: ReDIF-Article 1.0 Author-Name: Thomas Henschel Title: Book Review Abstract: Classification-JEL: Keywords: Note: Pages:133.-138 Volume: 2020/2 Year: 2020 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=67243&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:Frfrfr:v:html10.3280/FR2020-002006 Number: 6