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Milleproroghe e principi contabili internazionali: un errore "nazionale"

Quagli, Alberto - In: FINANCIAL REPORTING 2011/2 (2011) 2, pp. 5-7

Persistent link: https://www.econbiz.de/10009190086

Capacità e possibilità di incidenza nel processo di formazione delle regole europee quale ambito di ricerca universitaria

Quagli, Alberto - In: FINANCIAL REPORTING 2011/1 (2011) 1, pp. 5-7

Persistent link: https://www.econbiz.de/10008862914

Il web e l'informativa societaria ai mercati finanziari

Quagli, Alberto - In: ECONOMIA E DIRITTO DEL TERZIARIO 2001/1 (2001) 1

<i> Il web e l'informativa societaria ai mercati finanziari </i> (di Alberto Quagli) - ABSTRACT: L’articolo descrive le potenzialità ed i rischi della distribuzione da parte delle società di informazioni economico-finanziarie tramite i propri siti web ed i modelli di comunicazione impiegabili sul...

Persistent link: https://www.econbiz.de/10011066196

Goodwill accounting as a missing link between financial and management accounting: literature review and research agenda

Quagli, Alberto - In: FINANCIAL REPORTING 2011/3 Supp (2011) 3 Supp, pp. 17-39

The main objective of this paper is to deal with the relationship between financial and management accounting concerning goodwill accounting. In this research I referred to the existing literature on goodwill accounting, impairment losses, and impairment testing, considering both the...

Persistent link: https://www.econbiz.de/10010560215

Gli economisti aziendali di fronte alla riforma Gelmini: prime considerazioni sull’accesso ai concorsi

Quagli, Alberto - In: FINANCIAL REPORTING 2011/3 (2011) 3, pp. 5-9

Persistent link: https://www.econbiz.de/10010560219

L' enforcement Dell'informativa Contabile

Quagli, Alberto - 2018

cover -- sestino -- Dedica -- INDICE -- INTRODUZIONE -- FINALITÀ DELL'ENFORCEMENT CONTABILE, LOGICA OPERATIVA, SOGGETTI, OGGETTI, PROCESSO E MISURE -- GLI STUDI SULLE DETERMINANTI E SUGLI EFFETTI DELL'ENFORCEMENT CONTABILE -- IL SISTEMA DI ENFORCEMENT EUROPEO -- L'ENFORCEMENT CONTABILE IN...

Persistent link: https://www.econbiz.de/10012680925

Can "publishing game" pressures affect the research topic choice? : a survey of European accounting researchers

Ramassa, Paola; Avallone, Francesco; Quagli, Alberto - In: Journal of management & governance 28 (2024) 2, pp. 507-542

Persistent link: https://www.econbiz.de/10015100838

Towards a Theory of the Credit-Risk Balance Sheet

Calafell, Josep Vallverdu; Lopez, Antonio David Somoza; … - Facultat d'Economia i Empresa, Universitat de Barcelona - 2006

This article designs what it calls a Credit-Risk Balance Sheet (the risk being that of default by customers), a tool which, in principle, can contribute to revealing, controlling and managing the bad debt risk arising from a companys commercial credit, whose amount can represent a significant...

Persistent link: https://www.econbiz.de/10005022319

Towards a Theory of the Credit-Risk Balance Sheet (II). The Evolution of its Structure

Calafell, Josep Vallverdu; Lopez, Antonio David Somoza; … - Facultat d'Economia i Empresa, Universitat de Barcelona - 2006

This article has an immediate predecessor, upon which it is based and with which readers must necessarily be familiar: Towards a Theory of the Credit-Risk Balance Sheet (Vallverdu, Somoza and Moya, 2006). The Balance Sheet is conceptualised on the basis of the duality of a credit-based...

Persistent link: https://www.econbiz.de/10005176422