This paper deals with the First Time Adoption (FTA) of International Accounting Standards Board (IASB) standards by Italian entities, focusing on the cash flow statement (CFS) whose rules are stated by International Accounting Standards 7 (IAS 7). The purpose of this paper is to investigate both...

COVER -- Sestino -- Dedica -- Indice -- Introduzione -- 1 - La value relevance del bilancio di esercizio: nozione, classificazione degli studi e ragioni del potenziale conflitto con il principio della prudenza -- 2 - I modelli proposti dalla letteratura per indagare la value relevance del...

Purpose: This paper includes a systematic and bibliometric review of research products that address risk culture published between 1996 and 2019. Design/methodology/approach: The Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) protocol has been followed for the...

In this paper, we investigate the relation between the different accounting treatments of R&D expenditures and the risk of the entity in order to identify under which treatment insiders are more likely to carry out earnings management. By analysing the R&D investment strategies of a sample of...

The article aims to investigate whether and how in the European Union (EU), the burst of the 2008 financial crisis affected misrepresentation of financial information due to earnings management. By analysing a sample of 11 844 firm-year observations listed in the EU over the period 2006-2012, an...