Riccardo Macchioni

Second University of Naples - Department of Strategy and Quantitative Methods

Full Professor

Corso Gran Priorato di Malta

Capua, Caserta 81043

Italy

SCHOLARLY PAPERS

3

DOWNLOADS

79

SSRN CITATIONS

0

CROSSREF CITATIONS

1

Scholarly Papers (3)

1.

Firms’ Disclosure Compliance with IASB's Management Commentary Framework: An Empirical Investigation

Rivista Italiana di Ragioneria ed Economia Aziendale (RIREA), Vol. July-August- September 2013
Number of pages: 23 Posted: 26 Dec 2013 Last Revised: 27 Sep 2014
Gianluca Ginesti, Riccardo Macchioni, Giuseppe Sannino and Carlo Drago
Department of Economics, Management, Institutions - University of Naples, Second University of Naples - Department of Strategy and Quantitative Methods, Second University of Naples - Department of Economics and University of Rome "Niccolò Cusano"
Downloads 79 (363,954)

Abstract:

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management commentary, Narrative Disclosure, IAS/IFRS, financial reporting

2.

Do Corporate Governance Characteristics Affect Non-Financial Risk Disclosure in Government-Owned Companies? The Italian Experience

Financial Reporting, 1, pp. 5-31, 2014
Posted: 16 Jan 2015
Alessandra Allini, Francesca Manes Rossi and Riccardo Macchioni
Independent, Università Degli Studi di Salerno - Department of Management Research and Second University of Naples - Department of Strategy and Quantitative Methods

Abstract:

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government-owned companies; accountability; non-financial risk

3.

The Impact of International Accounting Standards Board (IASB)'s Guidelines for Preparing Management Commentary (MC): Evidence from Italian Listed Firms

Journal of Modern Accounting and Auditing - March 2013, Vol. 9, No. 3, 305-320
Posted: 28 Apr 2013
Giuseppe Sannino, Gianluca Ginesti, Riccardo Macchioni and Maria Spano
Second University of Naples - Department of Economics, Department of Economics, Management, Institutions - University of Naples, Second University of Naples - Department of Strategy and Quantitative Methods and University of Naples Federico II - Department of Economic and Statistical Sciences

Abstract:

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management commentary (MC), International Accounting Standard (IAS), International Financial Reporting Standard (IFRS), narrative disclosures, financial reporting