Fascicolo 1/2022
Articles
- Thomas D’Angelo, Marco Lam, Samir El-Gazzar, Rudolph Jacob, GAAP-compliant versus non-GAAP voluntary disclosures relative to critical reporting dates
- Luca Menicacci, Financial reporting and book-tax conformity: A review of the issues
- Riccardo Macchioni, Alessandra Allini, Martina Prisco, The role of the Big Four audit firms and the legal system in non-GAAP comparability
- Ivo Hristov, Antonio Chirico, Riccardo Camilli, The role of Key Performance Indicators as a performance management tool in implementing corporate strategies: A critical review of the literature
Sections
- Raffaele Fiume, Tiziano Onesti, Giulia Cordero di Montezemolo, Matteo Strada, Dialogue with standard setters. Climate change and Financial reporting
- Roberto Di Pietra, Stefano Zambon, Book Review. Lorenzo Simoni, Business Models and Corporate Reporting: Defining the Platform to Illustrate Value Creation, Routledge, 2022 by Sam Rawsthorne
- A cura della Redazione, 2021 Reviewers