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Transition to IFRS in Germany and Italy : impact on companies' reporting performance

Cordazzo, Michela - In: International journal of accounting and finance 4 (2014) 4, pp. 323-340

Persistent link: https://www.econbiz.de/10011280306

Discussion of "Reporting intangible assets : voluntary disclosure practices of top emerging market companies"

Cordazzo, Michela - In: The international journal of accounting : TIJA 46 (2011) 4, pp. 424-427

Persistent link: https://www.econbiz.de/10009490387

IC statement vs. environmental and social reports : an empirical analysis of their convergence in the Italian context

Cordazzo, Michela - In: Visualising intangibles : measuring and reporting in …, (pp. 67-94). 2007

Persistent link: https://www.econbiz.de/10003696086

The impact of IFRS on net income and equity : evidence from Italian listed companies

Cordazzo, Michela - In: Journal of applied accounting research 14 (2013) 1, pp. 54-73

Persistent link: https://www.econbiz.de/10010160069

Does the EU Directive on non‐financial information influence the value relevance of ESG disclosure? Italian evidence

Cordazzo, Michela; Bini, Laura; Marzo, Giuseppe - In: Business Strategy and the Environment 29 (2020) 8, pp. 3470-3483

Persistent link: https://www.econbiz.de/10012272682

The influence of IFRS mandatory adoption on value relevance of intangible assets in Italy

Cordazzo, Michela; Rossi, Paola - In: Journal of Applied Accounting Research 21 (2020) 3, pp. 415-436

Purpose: Following the mandatory IFRS adoption in 2005, the Continental European accounting systems changed. This study investigates if it influenced the value relevance of intangible assets in Italy. Design/methodology/approach: To measure the value relevance of intangible assets of...

Persistent link: https://www.econbiz.de/10012277041

The interaction between mandatory and voluntary risk disclosure : a comparative study

Cordazzo, Michela; Papa, Marco; Rossi, Paola - In: Managerial auditing journal 32 (2017) 7, pp. 682-714

Persistent link: https://www.econbiz.de/10011799023

An analysis of the firms-specific determinants influencing the voluntary IFRS adoption : evidence from Italian private firms

Pichler, Sonja; Cordazzo, Michela; Rossi, Paola - In: International journal of accounting, auditing and … 14 (2017) 1, pp. 85-104

Persistent link: https://www.econbiz.de/10011861151

Reply to the discussion of "Reporting intangible assets : voluntary disclosure practices of top emerging market companies"

Kang, Helen H.; Gray, Sidney J. - In: The international journal of accounting : TIJA 46 (2011) 4, pp. 428-430

Persistent link: https://www.econbiz.de/10009490385

Intellectual capital disclosure in the UK biotechnology IPO prospectuses

Cordazzo, Michela; Vergauwen, Philip G. M. - In: Journal of human resource costing & accounting : JHRCA 16 (2012) 1, pp. 4-19

Persistent link: https://www.econbiz.de/10009661655