Linee guida per la realizzazione del Bilancio POP o Integrated Popular Financial Reporting

P Biancone, S Secinaro, V Brescia… - European journal of …, 2023 - iris.unito.it
Il Popular Financial Reporting, noto anche come Bilancio POP, rappresenta una forma
trasparente e semplificata di rendicontazione sociale progettata per facilitare la …

The effect of corporate social responsibility and board diversity on earnings management: Evidence from Jordanian listed firms

S Saraireh, W Owais, N Abbas, G Matar… - Uncertain Supply …, 2022 - growingscience.com
The aim linked with the present article is to investigate the impact of corporate social
responsibilities and board diversity on the earning management of the Jordanian listed …

Dialogic accounting through popular reporting and digital platforms

G Grossi, PP Biancone, S Secinaro… - Meditari Accountancy …, 2021 - emerald.com
Purpose The purpose of this study is to explore the usefulness of popular reporting (PR) in
an Italian city as a dialogic accounting tool for promoting citizens' engagement with digital …

Sustainability, popular and integrated reporting in the public sector: A fad and fashion perspective

L Biondi, E Bracci - Sustainability, 2018 - mdpi.com
This paper provides a comparative analysis of different public accountability means used in
the public sector-namely sustainability reporting, popular financial reporting and integrated …

Does citizen involvement feed on digital platforms?

S Secinaro, V Brescia, D Iannaci… - International Journal of …, 2022 - Taylor & Francis
Citizens' demand for engagement and participation in the public administration is one area
of concern for research and practice. Most recently, the essential role of e-participation tools …

Does ownership concentration matter for the relationship between CEO characteristics and real earnings management: evidence from Jordan

M Alhmood, H Shaari, R Al-Dhamari… - EuroMed Journal of …, 2024 - emerald.com
Purpose The current research inspects the moderation role of ownership concentration on
chief executive officer (CEO) characteristics and real earnings management (REM) …

Financial reporting transparency, citizens' understanding, and public participation: A survey experiment study

C Langella, E Anessi‐Pessina… - Public …, 2023 - Wiley Online Library
This study investigates the conditions under which transparency contributes to citizens'
understanding of financial reporting and examines how this enhanced understanding is …

Connecting legal compliance and financial integrity: A bibliometric survey of accounting practices in the corporate supply chain

N Albalawee, Y Huson, Q Budair… - Uncertain Supply …, 2024 - growingscience.com
The examination of accounting practices within the corporate supply chain is recognized as
a crucial workplace concern, employing a bibliometric survey approach. This study seeks to …

Popular reporting in the public sector: a systematic literature review and reflections for future research

R Joaquim, S Jorge, LM Pimentel - Journal of Accounting & …, 2025 - emerald.com
Purpose This study aims to characterize, quantitatively and qualitatively, the existing
research on popular reporting (PR) in the public sector, to synthesize and evaluate its …

Financial accounting information presented with infographics: does it improve financial reporting understandability?

S Cohen, F Manes Rossi, X Mamakou… - Journal of Public …, 2022 - emerald.com
Purpose Governmental financial reporting is prepared for accountability and decision-
making purposes and is directed to a wide range of users, including citizens. However, this …