This paper seeks to reveal Fabio Besta (1845--1922) as an important accounting thinker. It attempts to underline his influence on accounting theory, and highlight his major impact on the development of accounting history knowledge. It is shown that Besta, through his accounting thought, founded...

This paper focuses on content analysis techniques for evaluating the role of non-narrative/visual disclosure in corporate social and environmental reports. The research examines 98 reports from Italian Cooperative Banks using different content analysis techniques to define stakeholder...

This paper aims to offer a contribution to the area of value relevance studies. The analyzed var- iables are therefore partly accounting-related and partly market-related. The specific research area considered concerns the role of the International Accounting Standards (IAS/IFRS), investigating...