Purpose This paper aims at investigating the quality of non-financial reporting (NFR) in light of Directive no. 2014/95/EU. Specifically, it focuses on the quality of NFR in Italian companies, as required by Legislative Decree no. 254/2016. Design/methodology/approach The method used to develop...

1. "I will be your beer!" Contexts, organization and accounting practices of Birra Peroni : an institutional perspective (1896-1946) / Valerio Antonelli, Raffaele D'alessio and Emanuela Mattia Cafaro -- 2. Branding strategies and accounting in wine production : a historical analysis of...

Purpose: Accounting practices vary not only across firms, but also across countries, reflecting the respective legal and cultural background. Attempts at harmonization therefore continue to be rebuffed. The purpose of this paper is to argue that different wordings in national laws, and...