Research groups

Financial reporting and International Financial Reporting Standards

The research group aims to analyse the main problems and possible solutions underlying the preparation of financial statements, also in relation to the application of the International Financial Reporting Standards (IAS/IFRS) by Italian companies. In-depth analyses concern implementation of IAS/IFRS in the insurance sector, methods for recognising stock options in financial statements, reliability of accounting values and implications of accounting regulation in the definition of the consolidation area according to both international and American accounting standards. In addition, the group analyses whether and how some corporate documents are employed to improve information provided to stakeholders (accountability perspective) or to alter their perceptions (impression management perspective). It develops interpretative/normative (accounting regulation) analyses, case studies and quantitative empirical analyses based on a statistical elaboration of information, which are drawn from corporate reports as well as databases and elaborated according to multiple techniques, such as critical discourse analysis and content analysis.

  • 2016. U. Lassini, A. Lionzo, F. Rossignoli, Does business model affect accounting choices? An empirical analysis of European listed companies, Journal of Management and Governance, https://doi.org/10.1007/s10997-015-9321-5, vol. 20, n. 2, pp. 229 – 260.
  • 2012. “Standard contabili ‘rules based’ e ‘principles based’. Profili generali ed evidenze empiriche”. FrancoAngeli, Milano. ISBN: 9788820408190. Francesca, Rossignoli
  • 2010. Issues arising for accounting harmonization: the case of stock options in Italy. DOI:http://dx.doi.org/10.1016/j.accfor.2010.08.001. pp.184-195. In ACCOUNTING FORUM - ISSN:0155-9982 vol. 34 (3-4)
  • 2013. IFRS Adoption in Italy: Which Effects on Accounting Figures and Subjectivity?. DOI:10.5430/afr.v2n4p130. pp.130-148. In ACCOUNTING AND FINANCE RESEARCH - ISSN:1927-5986 vol. 2 (4)
  • 2017 Andrei, P.; Corbella, S., "The contributions of Carlo Masini to accounting theories" The History and Tradition of Accounting in Italy , Routledge, pp. 158-176
Contact people
Silvano Corbella

Silvano Corbella
Full Professor
Alessandro Lai
Full Professor
Riccardo Stacchezzini
Associate Professor
Cristina Florio
Associate Professor
Francesca Rossignoli
Temporary Assistant Professor
Topic Research area
Accounting and Governance in a historical perspective Storia della ragioneria
Accounting history
Enterprise Risk Management, corporate governance and firm performance Gestione del rischio
Risk management
Integrated Reporting Contabiità
Accounting
Compliance program Governance aziendale e strategia
Corporate governance and strategy
Purchase price allocation in business combination Contabiità
Accounting

Activities

Research facilities