Beyond financial reporting disclosures

Journal title FINANCIAL REPORTING
Author/s Bruce K. Behn, Francesca Rossignoli, Silvano Corbella
Publishing Year 2019 Issue 2019/2 Language English
Pages 4 P. 5-8 File size 24 KB
DOI 10.3280/FR2019-002001
DOI is like a bar code for intellectual property: to have more infomation click here

Below, you can see the article first page

If you want to buy this article in PDF format, you can do it, following the instructions to buy download credits

Article preview

FrancoAngeli is member of Publishers International Linking Association, Inc (PILA), a not-for-profit association which run the CrossRef service enabling links to and from online scholarly content.

  1. Barth M.E., Cahan S.F., Chen L. and Venter E.R. (2017), The economic consequences associated with integrated report quality: capital market and real effects, Accounting, Organizations and Society, 62, pp. 43-64.
  2. Bini L., Bellucci M. and Giunta F. (2016), Put your money where your mouth is: The difference between real commitment to sustainability and mere rhetoric, Financial reporting, 2, pp. 5-31.
  3. Brennan N.M. and Merkl-Davies D.M. (2018), Do firms effectively communicate with financial stakeholders? A conceptual model of corporate communication in a capital market context, Accounting and Business Research, 48(5), pp. 553-577.
  4. de Villiers C., Venter E.R. and Hsiao P.C.K. (2017), Integrated reporting: background, measurement issues, approaches and an agenda for future research, Accounting & Finance, 57, pp. 937-959.
  5. Lai A., Melloni G. and Stacchezzini R. (2018), Integrated reporting and narrative accountability: The role of preparers, Accounting, Auditing & Accountability Journal, 31(5), pp. 1294-1318.
  6. Lassini U., Lionzo A. and Rossignoli F. (2016), Does business model affect accounting choices? An empirical analysis of European listed companies, Journal of Management and Governance, 20, pp. 229-260.
  7. Lev B. (2018), The deteriorating usefulness of financial report information and how to reverse it, Accounting and Business Research, 48(5), pp. 465-493.
  8. Humphrey C., O’Dwyer B. and Unerman J. (2017), Re-theorizing the configuration of organizational fields: the IIRC and the pursuit of ‘Enlightened’ corporate reporting, Accounting and Business Research, 47(1), pp. 30-63.
  9. Rinaldi L., Unerman J. and De Villiers C. (2018). Evaluating the Integrated Reporting journey: insights, gaps and agendas for future research, Accounting, Auditing & Accountability Journal, 31(5), forthcoming.
  10. Stolowy H. and Paugam L. (2018), The expansion of non-financial reporting: an exploratory study, Accounting and Business Research, 48(5), pp. 525-548.
  11. Zhou S., Simnett R. and Green W. (2017), Does integrated reporting matter to the capital market?, Abacus, 53(1), pp. 94-132.

  • Improving business model disclosure in the annual report: Insights from an interventionist research project Carlo Bagnoli, Antonio Costantini, Maurizio Massaro, in FINANCIAL REPORTING 2/2021 pp.81
    DOI: 10.3280/FR2021-002003

Bruce K. Behn, Francesca Rossignoli, Silvano Corbella, Beyond financial reporting disclosures in "FINANCIAL REPORTING" 2/2019, pp 5-8, DOI: 10.3280/FR2019-002001