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Accounting in Europe Volume 10, 2013 - Issue 1
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Original Articles

Evolving Connections Between Tax and Financial Reporting in Italy

Giovanna Gavana Department of Economics, University of Insubria, Varese, Italy
,
Gabriele Guggiola Department of Economics, University of Insubria, Varese, ItalyCorrespondence[email protected]
&
Anna Marenzi Department of Economics, Ca’ Foscari University of Venice, Venezia, Italy
Pages 43-70 | Published online: 28 Mar 2013

Citations (21)

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Read on this site (3)

Alessandro Mura. (2023) Reconciling Competing Reporting Objectives Through Deferred Tax Accounts: Evidence on Private Italian Firms. Accounting in Europe 20:3, pages 304-338.
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Christopher Nobes. (2020) A half-century of Accounting and Business Research: the impact on the study of international financial reporting. Accounting and Business Research 50:7, pages 693-701.
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Francesco Mazzi, Giovanni Liberatore & Ioannis Tsalavoutas. (2016) Insights on CFOs’ Perceptions about Impairment Testing Under IAS 36. Accounting in Europe 13:3, pages 353-379.
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Articles from other publishers (18)

Martina Rechbauer & Silke Rünger. (2023) Measuring the impact of tax loss carryforwards on capital structure choice: the accuracy of earnings-based proxies. Review of Managerial Science.
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Yana Ustinova. 2023. Financial Crimes. Financial Crimes 165 189 .
António Martins, Cristina Sá & Daniel Taborda. (2022) Fair Value and Corporate Taxation: Out through the Door, Back through the Window?. Accounting, Economics, and Law: A Convivium 0:0.
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Luca Menicacci. (2022) Financial reporting and book-tax conformity: A review of the issues. FINANCIAL REPORTING:1, pages 41-77.
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Diego Ravenda, Maika M. Valencia-Silva, Josep M. Argiles-Bosch & Josep García-Blandón. (2019) The Effects of Immigration on Labour Tax Avoidance: An Empirical Spatial Analysis. Journal of Business Ethics 170:3, pages 471-496.
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Giorgio Gotti & Marco Fasan. (2019) International Accounting Research: The Italian Context. Journal of International Accounting Research 19:1, pages 73-83.
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Diego Ravenda, Maika M. Valencia-Silva, Josep M. Argiles-Bosch & Josep García-Blandón. (2019) Money laundering through the strategic management of accounting transactions. Critical Perspectives on Accounting 60, pages 65-85.
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Christopher Nobes. (2018) Lessons from misclassification in international accounting. The British Accounting Review 50:3, pages 239-254.
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António Martins & Cristina Sa. (2018) The computation of taxable income when accounting numbers are not reliable. International Journal of Law and Management 60:2, pages 543-562.
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Diego Ravenda, Maika M. Valencia-Silva, Josep Maria Argiles-Bosch & Josep Garcia-Blandon. (2018) Accrual management as an indication of money laundering through legally registered Mafia firms in Italy. Accounting, Auditing & Accountability Journal 31:1, pages 286-317.
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Poli Simone. (2017) Is gender diversity in ownership structure related to private Italian companies propensity to engage in earnings management practices?. African Journal of Business Management 11:1, pages 1-11.
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Alain Devalle, Fabio Rizzato & Donatella Busso. (2016) Disclosure indexes and compliance with mandatory disclosure—The case of intangible assets in the Italian market. Advances in Accounting 35, pages 8-25.
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Abdulkadir Madawaki. 2016. Economics and Political Implications of International Financial Reporting Standards. Economics and Political Implications of International Financial Reporting Standards 1 26 .
José Antonio Gonzalo Angulo. (2014) La reforma contable española de 2007: un balance. Revista de Contabilidad 17:2, pages 183-200.
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Vera Palea. (2014) Are IFRS value-relevant for separate financial statements? Evidence from the Italian stock market. Journal of International Accounting, Auditing and Taxation 23:1, pages 1-17.
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Jose A. Gonzalo-Angulo. (2014) La Reforma Contable Espaaola de 2007: Un Balance (The 2007 Spanish Accounting Reform: A Reflection). SSRN Electronic Journal.
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Vera Palea. (2013) Capital Market Effects of the IFRS Adoption for Separate Financial Statements: Evidence from the Italian Stock Market. SSRN Electronic Journal.
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Elisabetta Basilico & Thomajean Johnsen. (2011) Mandatory IFRS Reporting and Cross Country Variations of the Accruals Mispricing in Europe. SSRN Electronic Journal.
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