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The management process underpinning the non-financial reporting : a case study of a listed Italian company

Sentuti, Annalisa; Sgrò, Francesca; Chamochumbi Diaz, … - In: Accounting, accountability and society : trends and …, (pp. 19-42). 2020

Persistent link: https://www.econbiz.de/10012208686

Accounting for Concessions : An Empirical Analysis of Financial Statements of Italian Listed Companies

Tiscini, Riccardo - 2013

This paper analyses the relation between regulation, accountability and accounting of concession contracts in three … major sectors: motorways, utilities and energy. Firstly it identifies major problems in the accounting rules for concession … concessionaires, how accounting practices are evolving, which variable affect the accounting choices and if the new accounting …

Persistent link: https://www.econbiz.de/10013090713

Digital governmental financial reporting : first evidence from Italy

Fradeani, Andrea; Soverchia, Michela; Metushi, Eldi - In: Network, Smart and Open : Three Keywords for …, (pp. 207-222). 2018

Persistent link: https://www.econbiz.de/10013357307

Financial reporting : journal of financial communication

Milano : FrancoAngeli - Nachgewiesen 2012 -

Persistent link: https://www.econbiz.de/10012249730

The determinants of TCFD reporting : a focus on the Italian context

Principale, Salvatore; Pizzi, Simone - In: Administrative Sciences : open access journal 13 (2023) 2, pp. 1-12

The recommendations of the Task Force on Climate Change Disclosure (TCFD) represent fundamental guidelines for managing climate-change-related risks. Indeed, the TCFD outlines good practices for integrated risk management as well as aims to protect investors and stakeholders through a more...

Persistent link: https://www.econbiz.de/10014246116