FINANCIAL REPORTING / FrancoAngeli Editore
Citation Profile [Updated: 2025-10-23 16:37:32]
5 Years H Index
7
Impact Factor (IF)
0.06
5 Years IF
0.07
Data available in this
report
[Raw
data] [50 most cited papers]
[50 most relevant papers]
[cites used to compute IF]
[Recent
citations ][Frequent citing
series ] [more data in
EconPapers]
[
trace new citations] [Missing
citations? Add them now]
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Main indicators
Raw Data
| IF | AIF | CIF | IF5 | DOC | CDO | CIT | NCI | CCU | D2Y | C2Y | D5Y | C5Y | SC | %SC | CiY | II | AII | |
| 2011 | 0 | 0.51 | 0.03 | 0 | 33 | 33 | 29 | 1 | 1 | 0 | 0 | 0 | 1 | 0.03 | 0.23 | |||
| 2012 | 0.03 | 0.5 | 0.02 | 0.03 | 30 | 63 | 16 | 1 | 2 | 33 | 1 | 33 | 1 | 1 | 100 | 0 | 0.21 | |
| 2013 | 0.05 | 0.54 | 0.03 | 0.05 | 26 | 89 | 23 | 3 | 5 | 63 | 3 | 63 | 3 | 1 | 33.3 | 0 | 0.24 | |
| 2014 | 0.07 | 0.53 | 0.09 | 0.09 | 14 | 103 | 16 | 9 | 14 | 56 | 4 | 89 | 8 | 6 | 66.7 | 0 | 0.22 | |
| 2015 | 0.13 | 0.53 | 0.13 | 0.1 | 12 | 115 | 9 | 15 | 29 | 40 | 5 | 103 | 10 | 8 | 53.3 | 2 | 0.17 | 0.22 |
| 2016 | 0.08 | 0.51 | 0.1 | 0.07 | 13 | 128 | 20 | 13 | 42 | 26 | 2 | 115 | 8 | 5 | 38.5 | 0 | 0.2 | |
| 2017 | 0.12 | 0.52 | 0.14 | 0.09 | 12 | 140 | 0 | 19 | 61 | 25 | 3 | 95 | 9 | 6 | 31.6 | 0 | 0.21 | |
| 2018 | 0.2 | 0.53 | 0.12 | 0.13 | 14 | 154 | 14 | 18 | 79 | 25 | 5 | 77 | 10 | 8 | 44.4 | 0 | 0.22 | |
| 2019 | 0.27 | 0.54 | 0.1 | 0.2 | 13 | 167 | 26 | 17 | 96 | 26 | 7 | 65 | 13 | 9 | 52.9 | 0 | 0.21 | |
| 2020 | 0.11 | 0.64 | 0.05 | 0.06 | 13 | 180 | 4 | 9 | 105 | 27 | 3 | 64 | 4 | 2 | 22.2 | 0 | 0.3 | |
| 2021 | 0.46 | 0.74 | 0.15 | 0.22 | 13 | 193 | 0 | 29 | 134 | 26 | 12 | 65 | 14 | 5 | 17.2 | 0 | 0.27 | |
| 2022 | 0.19 | 0.74 | 0.14 | 0.2 | 13 | 206 | 1 | 29 | 163 | 26 | 5 | 65 | 13 | 8 | 27.6 | 0 | 0.22 | |
| 2023 | 0 | 0.71 | 0.03 | 0.05 | 5 | 211 | 0 | 7 | 170 | 26 | 66 | 3 | 0 | 0 | 0.2 | |||
| 2024 | 0.06 | 0.87 | 0.05 | 0.07 | 7 | 218 | 0 | 10 | 180 | 18 | 1 | 57 | 4 | 0 | 0 | 0.25 |
| IF: | Two years Impact Factor: C2Y / D2Y |
| AIF: | Average Impact Factor for all series in RePEc in year y |
| CIF: | Cumulative impact factor |
| IF5: | Five years Impact Factor: C5Y / D5Y |
| DOC: | Number of documents published in year y |
| CDO: | Cumulative number of documents published until year y |
| CIT: | Number of citations to papers published in year y |
| NCI: | Number of citations in year y |
| CCU: | Cumulative number of citations to papers published until year y |
| D2Y: | Number of articles published in y-1 plus y-2 |
| C2Y: | Cites in y to articles published in y-1 plus y-2 |
| D5Y: | Number of articles published in y-1 until y-5 |
| C5Y: | Cites in y to articles published in y-1 until y-5 |
| SC: | selft citations in y to articles published in y-1 plus y-2 |
| %SC: | Percentage of selft citations in y to articles published in y-1 plus y-2 |
| CiY: | Cites in year y to documents published in year y |
| II: | Immediacy Index: CiY / Documents. |
| AII: | Average Immediacy Index for series in RePEc in year y |
50 most cited documents in this series
| # | Year | Title | Cited |
|---|---|---|---|
| 1 | 2018 | Determining characteristics of boards adopting Integrated Reporting. (2018). Alfiero, Simona ; Doronzo, Ruggiero ; Cane, Massimo ; Esposito, Alfredo. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2018-002003. Full description at Econpapers || Download paper | 9 |
| 2 | 2013 | Lessons from the Third Wave: A reflection on the rediscovery of Corporate Social Responsibility by the mainstream accounting research community. (2013). Patten, Dennis M.. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2013-002002. Full description at Econpapers || Download paper | 9 |
| 3 | 2014 | Do Corporate Governance Characteristics Affect Non-Financial Risk Disclosure in Government-owned Companies? The Italian Experience. (2014). Manes, Rossi Francesca ; Macchioni, Riccardo ; Allini, Alessandra. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2014-001001. Full description at Econpapers || Download paper | 8 |
| 4 | 2011 | Business model in management commentary and the links with management accounting. (2011). Cinquini, Lino ; Tenucci, Andrea. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2011-su003003. Full description at Econpapers || Download paper | 8 |
| 5 | 2019 | Systematic literature network analysis in accounting: A first application on integrated reporting research. (2019). Tettamanzi, Patrizia ; Comerio, Niccolo. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2019-002004. Full description at Econpapers || Download paper | 8 |
| 6 | 2016 | The Real Impact Factor and the Gap between Accounting Research and Practice. (2016). Ramassa, Paola ; Avallone, Francesco ; Quagli, Alberto. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2016-001003. Full description at Econpapers || Download paper | 7 |
| 7 | 2011 | Goodwill accounting as a missing link between financial and management accounting: literature review and research agenda. (2011). Quagli, Alberto. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2011-su003002. Full description at Econpapers || Download paper | 7 |
| 8 | 2016 | The Connectivity of Information in Integrated Reporting. Empirical Evidence from International Context. (2016). Bianchi, Michela ; Incollingo, Alberto. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2016-002003. Full description at Econpapers || Download paper | 6 |
| 9 | 2019 | Beyond Financial Reporting. Integrated Reporting and its determinants: Evidence from the context of European state-owned enterprises. (2019). TIRON TUDOR, ADRIANA ; Nicolo, Giuseppe ; Zanellato, Gianluca ; Manes-Rossi, Francesca ; Tiron-Tudor, Adriana. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2019-002003. Full description at Econpapers || Download paper | 6 |
| 10 | 2012 | The determinants of segment disclosure: an empirical analysis on Italian listed companies. (2012). Pisano, Sabrina ; Landriani, Loris. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2012-001005. Full description at Econpapers || Download paper | 6 |
| 11 | 2016 | Put Your Money where Your Mouth is: The Difference between Real Commitment to Sustainability and Mere Rhetoric. (2016). Bellucci, Marco ; Bini, Laura ; Giunta, Francesco. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2016-002001. Full description at Econpapers || Download paper | 5 |
| 12 | 2018 | Global financial crisis and relevance of GRI disclosure in Italy. Insights from the stakeholder theory and the legitimacy theory. (2018). Fornaciari, Luca ; Pesci, Caterina. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2018-001003. Full description at Econpapers || Download paper | 5 |
| 13 | 2012 | Lessons learned from the financial crisis - unveiling alternative approaches within valuation and accounting theory. (2012). Toll, Martin ; Zimmermann, Mario ; Brosel, Gerrit. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2012-004006. Full description at Econpapers || Download paper | 5 |
| 14 | 2019 | The level of compliance with the Italian Legislative Decree No. 254/2016 and its determinants: Insights from Italy. (2019). Cantino, Valter ; Fiandrino, Simone ; Busso, Donatella ; Devalle, Alain. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2019-001004. Full description at Econpapers || Download paper | 4 |
| 15 | 2013 | Has accounting quality increased in Europe after IFRS adoption?. (2013). Raffournier, Bernard. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2013-002005. Full description at Econpapers || Download paper | 4 |
| 16 | 2014 | Business Model Literature Overview. (2014). Novak, Ales. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2014-001004. Full description at Econpapers || Download paper | 4 |
| 17 | 2011 | The managerialisation of Financial Reporting: an introduction to a destabilising accounting change. (2011). Zambon, Stefano. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2011-su003001. Full description at Econpapers || Download paper | 4 |
| 18 | 2011 | The role of performance indicators in management commentary. (2011). Silvi, Riccardo ; Bartolini, Monica. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2011-su003004. Full description at Econpapers || Download paper | 3 |
| 19 | 2013 | Assessing value relevance of comprehensive income in European banks and other financial institutions. (2013). Cimini, Riccardo ; Mechelli, Alessandro. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2013-001003. Full description at Econpapers || Download paper | 3 |
| 20 | 2011 | Country effects on European mandatory disclosure of financial key performance indicators. (2011). Dainelli, Francesco ; Bini, Laura ; Giunta, Francesco. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2011-001004. Full description at Econpapers || Download paper | 3 |
| 21 | 2020 | Integrated reporting and the epistemic authority of Big Data: An exploratory study from the banking industry. (2020). Sproviero, Alice Francesca. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2020-002004. Full description at Econpapers || Download paper | 3 |
| 22 | 2015 | Dialogue with standard setters. Business Combinations under Common Control: Concerns, Criticisms and Strides. (2015). Onesti, Tiziano ; Fiume, Raffaele ; Romano, Mauro ; Taliento, Marco. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2015-001005. Full description at Econpapers || Download paper | 3 |
| 23 | 2019 | Informativeness Assessment of Risk and Risk-Management Disclosure in Corporate Reporting: An Empirical Analysis of Italian Large Listed Firms. (2019). Ho-Tan-Phat Phan, ; de Luca, Francesco. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2019-002002. Full description at Econpapers || Download paper | 3 |
| 24 | 2011 | The value relevance of non-financial performance indicators: new cues from the European fashion industry. (2011). Dainelli, Francesco ; Giunta, Francesco. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2011-su003005. Full description at Econpapers || Download paper | 2 |
| 25 | 2019 | Beyond financial reporting disclosures. (2019). Corbella, Silvano ; Rossignoli, Francesca ; Behn, Bruce K. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2019-002001. Full description at Econpapers || Download paper | 2 |
| 26 | 2013 | Socio-environmental reporting trends in the Italian local government: Thrive or wither?. (2013). Tallaki, Mouhcine ; Bracci, Enrico. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2013-002003. Full description at Econpapers || Download paper | 2 |
| 27 | 2011 | Case Study Method in Financial Communication Studies: A Review and a Systemic Approach Proposal. (2011). Ramassa, Paola. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2011-002004. Full description at Econpapers || Download paper | 2 |
| 28 | 2016 | The Real Impact Factor: Reflections on the Impact of the Research Excellence Framework. (2016). Broadbent, Jane. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2016-001002. Full description at Econpapers || Download paper | 2 |
| 29 | 2018 | Conceptual shifts in accounting: Transplanting the notion of boundary from financial to non-financial reporting. (2018). Abela, Mario ; Girella, Laura ; Ferrari, Elisa Rita. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2018-001005. Full description at Econpapers || Download paper | 2 |
| 30 | 2019 | Putting integrated reporting where it was not: The case of the not-for-profit sector. (2019). Dameri, Paola ; Girella, Laura. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2019-002005. Full description at Econpapers || Download paper | 2 |
| 31 | 2015 | Directive 2013/34/EU, Article 6 An Analysis and some Implications. A Research Note. (2015). Alexander, David. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2015-001001. Full description at Econpapers || Download paper | 2 |
| 32 | 2016 | Accounting Theory and Accounting Practice as Loosely Coupled Systems: A Historical Perspective on the Italian Case (1930-1990). (2016). Zambon, Stefano ; Girella, Laura. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2016-001006. Full description at Econpapers || Download paper | 2 |
| 33 | 2011 | IAS-IFRS e rendicontazione socio-ambientale: una verifica della estendibilit? dei principi generali del Framework alla valutazione della qualit? dei documenti volontari. (2011). Molina, Silvia ; Cardillo, Eleonora. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2011-001003. Full description at Econpapers || Download paper | 2 |
| 34 | 2014 | Detecting Earnings Manipulations: Time think about european SMEs. A call for a Joint International Research Project. (2014). Giunta, Francesco. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2014-002001. Full description at Econpapers || Download paper | 2 |
| 35 | 2015 | Corporate governance and information asymmetry between shareholders and lenders: an analysis of Italian listed companies. (2015). Pisano, Sabrina ; Agrifoglio, Rocco ; Lepore, Luigi. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2015-002002. Full description at Econpapers || Download paper | 2 |
| 36 | 2012 | Impression management and legitimacy strategies: The BP case. (2012). Michelon, Giovanna. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2012-004004. Full description at Econpapers || Download paper | 2 |
| 37 | 2013 | Investigation of risk management and risk disclosure practices of Italian listed local utilities. (2013). Aureli, Selena ; Salvatori, Federica . In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2013-001006. Full description at Econpapers || Download paper | 2 |
| 38 | 2013 | Research needs and opportunities in Context-Based Sustainability. (2013). McElroy, Mark W. ; Baue, Bill . In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2013-002004. Full description at Econpapers || Download paper | 2 |
| 39 | 2014 | Impairment estimates for available-for-sale equity instruments under IFRS: evidence from italian Banks. (2014). Drago, Carlo ; Sannino, Giuseppe ; Ginesti, Gianluca. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2014-002005. Full description at Econpapers || Download paper | 1 |
| 40 | 2011 | Il ruolo dei competitor nell?orientamento delle politiche di comunicazione economico finanziaria. (2011). Cerbioni, Fabrizio ; Menini, Andrea. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2011-002005. Full description at Econpapers || Download paper | 1 |
| 41 | 2013 | An exploratory study of intangibles risk disclosure in annual reports of banking companies from the UK, US, Germany and Italy - Some descriptive insights. (2013). Durst, Susanne. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2013-001005. Full description at Econpapers || Download paper | 1 |
| 42 | 2020 | A critical approach to BSC studies: State of art, critical issues and future trends. (2020). Hristov, Ivo ; Chirico, Antonio. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2020-001002. Full description at Econpapers || Download paper | 1 |
| 43 | 2015 | Graphical Reporting in Italian Annual Reports during the Financial Crisis: Impression Management or Incremental Information?. (2015). Aresu, Simone. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2015-001004. Full description at Econpapers || Download paper | 1 |
| 44 | 2011 | Il prospetto di raccordo nella comunicazione economico-finanziaria consolidata. (2011). Fornaciari, Luca. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2011-004004. Full description at Econpapers || Download paper | 1 |
| 45 | 2012 | Rilevanza ed affidabilit? del valore contabile dell?avviamento e dei beni immateriali sul mercato italiano. (2012). di Pietro, Filippo ; Ridi, Tommaso ; Liberatore, Giovanni. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2012-003003. Full description at Econpapers || Download paper | 1 |
| 46 | 2022 | Accounting and Big Data: Trends, opportunities and direction for practitioners and researchers. (2022). Andrei, Paolo ; Gabrielli, Gianluca ; Medioli, Alice. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2022-002004. Full description at Econpapers || Download paper | 1 |
| 47 | 2014 | The value relevance of earnings and book value across the EU. A comparative Analysis. (2014). Cimini, Riccardo ; Mechelli, Alessandro. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2014-002004. Full description at Econpapers || Download paper | 1 |
| 48 | 2013 | Dialogue with standard setters. (2013). Pieri, Valerio ; Onesti, Tiziano ; Fiume, Raffaele. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2013-003008. Full description at Econpapers || Download paper | 1 |
| 49 | 2015 | Why Do Firms Write Off Their Goodwill? A Comparison of Different Accounting Systems. (2015). Ramassa, Paola ; Sorrentino, Marco ; Avallone, Francesco ; Gabbioneta, Claudia. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2015-001002. Full description at Econpapers || Download paper | 1 |
| 50 | 2011 | La struttura del Comprehensive Income Statement : le indicazioni del progetto congiunto IASB-FASB Financial Statement Presentation. (2011). Pisani, Michele . In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2011-004002. Full description at Econpapers || Download paper | 1 |
50 most relevant documents in this series (papers most cited in the last two years)
| # | Year | Title | Cited |
|---|---|---|---|
| 1 | 2019 | Beyond Financial Reporting. Integrated Reporting and its determinants: Evidence from the context of European state-owned enterprises. (2019). TIRON TUDOR, ADRIANA ; Nicolo, Giuseppe ; Zanellato, Gianluca ; Manes-Rossi, Francesca ; Tiron-Tudor, Adriana. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2019-002003. Full description at Econpapers || Download paper | 3 |
| 2 | 2019 | Systematic literature network analysis in accounting: A first application on integrated reporting research. (2019). Tettamanzi, Patrizia ; Comerio, Niccolo. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2019-002004. Full description at Econpapers || Download paper | 2 |
| 3 | 2018 | Determining characteristics of boards adopting Integrated Reporting. (2018). Alfiero, Simona ; Doronzo, Ruggiero ; Cane, Massimo ; Esposito, Alfredo. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2018-002003. Full description at Econpapers || Download paper | 2 |
| 4 | 2015 | Corporate governance and information asymmetry between shareholders and lenders: an analysis of Italian listed companies. (2015). Pisano, Sabrina ; Agrifoglio, Rocco ; Lepore, Luigi. In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2015-002002. Full description at Econpapers || Download paper | 2 |
Citing documents used to
compute impact factor: 1
| Year | Title | |
|---|---|---|
| 2024 | The power of big data affordances to reshape anti-fraud strategies. (2024). Marchini, Pier Luigi ; Gabrielli, Gianluca ; Magri, Carlotta ; Medioli, Alice. In: Technological Forecasting and Social Change. RePEc:eee:tefoso:v:205:y:2024:i:c:s0040162524003032. Full description at Econpapers || Download paper |
Recent citations
Recent citations received in 2022
| Year | Citing document |
|---|
10 most frequent citing series