Giuseppe Sannino

Second University of Naples - Department of Economics

Corso Gran Priorato di Malta

Capua, Caserta 81043

Italy

  • Second University of Naples - Department of Economics

SCHOLARLY PAPERS

5

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Scholarly Papers (5)

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1.

IL Fair Value nei principi contabili internazionali: Origini e recenti tendenze (Fair Value in the International Accounting Standards Model: Background and Latest Trends)

Il controllo nelle società e negli enti, Fasc. 3, 2012
Number of pages: 37 Posted: 28 Apr 2013
Natalia Aversano, Giuseppe Sannino and Paolo Tartaglia Polcini
University of Salerno, Second University of Naples - Department of Economics and CSEF - University of Naples Federico II
Downloads 276 (203,304)

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fair value, exit value, disclosure

2.

Accounting Rules and Firm Performance: Impairment and Disclosure Practices Related to the AFS Equity Investments in Italian Listed Banks

Management Control 2, 2012 - Special issue
Number of pages: 35 Posted: 28 Apr 2013
Gianluca Ginesti, Giuseppe Sannino and Paolo Tartaglia Polcini
Department of Economics, Management, Institutions - University of Naples, Second University of Naples - Department of Economics and CSEF - University of Naples Federico II
Downloads 145 (365,750)

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Banks, Financial Instruments, Fair value, Impairment, IAS 39, Disclosure

3.

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 Università degli Studi "Niccolò Cusano"
Downloads 109 (454,671)

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

4.

Impairment Estimates for Available-for-Sale Equity Instruments Under IFRS: Evidence from Italian Banks

Financial Reporting, 2014
Posted: 18 Feb 2015 Last Revised: 07 Mar 2015
Gianluca Ginesti, Carlo Drago and Giuseppe Sannino
Department of Economics, Management, Institutions - University of Naples, Università degli Studi "Niccolò Cusano" and Second University of Naples - Department of Economics

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financial instruments, IFRS, accounting choices, impairment, financial reporting

5.

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 CSEF - University of Naples Federico II

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