From voluntary to mandatory non-financial disclosure following Directive 2014/95/EU: an Italian case study

Non-financial disclosure (or sustainability disclosure) in the European Union (EU) has been mandatory for few years now. The Directive 2014/95/EU requires large firms to report information covering aspects such as environmental...

Corporate Derivatives Usage, Information Environment, and Stock Price Crash Risk

In 2020, U.S. non-financial firms held $31.4 trillion (as measured by notional value) interest rate- and foreign exchange rate-related derivatives (Bank for International Settlements 2020). These observations contrast the hedging irrelevance...

Data Collection Remains a Challenge in Archival Research

Two weeks ago, ...

Nominations are now open for the 2022 EAA Accounting Education Excellence Award

Nominations are now open for the 2022 EAA Accounting Education Excellence Award

The award seeks to highlight excellent practice in Accounting Education which addresses...

Exploring the going concern statement in private default firms by comparing IFRS and Italian GAAP

Italy is one of the precursor countries in the European Union that considered adoption of IFRS for the financial statements of non-listed companies. Whereas IFRS adoption favours shareholders, Italian firms adhering to the Civil Code prepare...

How to communicate and use accounting to ensure buy-in from stakeholders: lessons for organizations from governments' COVID-19 strategies

Happy to share a paper published in Accounting, Auditing and Accountability Journal, and developed with Charl de  Villiers during my visiting period at...

The impact of a humanitarian disaster on the working approach of accountants: a study of contingent effects

Better TLCF data: more accurate research results

The possibility to compensate taxable profits with taxable losses from prior years is important in explaining firms’ tax incentives, tax planning, and tax aggressiveness. The tax loss carryforward (TLCF) is the total amount of taxable losses from...