Pier Luigi Marchini

University of Parma - Department of Economics

Via Kennedy n.6

Parma, 43100

Italy

SCHOLARLY PAPERS

6

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Scholarly Papers (6)

1.

Lexis Nexus Complexus: Comparative Contract Law and International Accounting Collide in the IASB-FASB Revenue Recognition Exposure Draft

46 Vanderbilt Journal of Transnational Law 515 (2013)
Number of pages: 66 Posted: 01 Sep 2012 Last Revised: 10 Apr 2013
Kurt S. Schulzke, Gerlinde Berger-Walliser and Pier Luigi Marchini
University of North Georgia, University of Connecticut - School of Business - Dept. of Business Law and University of Parma - Department of Economics
Downloads 897 (29,818)

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comparative contract law, revenue recognition, proactive law, Nash equilibria, international accounting, IFRS, FASB Codification

2.

Performance Measurement Systems and Management Accounting in Supermarket Chain Sector: Analysis in an Italian Complex Business Entity

Number of pages: 11 Posted: 30 Dec 2010
Pier Luigi Marchini and Ennio Lugli
University of Parma - Department of Economics and University of Modena & Reggio Emilia - Department of Business and Economics
Downloads 490 (66,214)

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Performance measurement system, Management accounting, Planning and Controlling, Supermarket chain sector, Complexity

3.

The Impact of the Adoption of International Financial Accounting Standards (IFRS) on Consolidated Financial Statements of Italian Enterprises

28th EAA Annual Congress, May 2005
Number of pages: 38 Posted: 27 Jun 2010 Last Revised: 08 Aug 2010
Pier Luigi Marchini, Paolo Andrei and Veronica Tibiletti
University of Parma - Department of Economics, University of Parma (Italy) - Department of Economics and affiliation not provided to SSRN
Downloads 480 (67,927)

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Consolidated financial statements, IFRS, Italian listed companies, First time adoption

4.

A Comparative Analysis between Fair Value and the Concept of Economic Value in Italian Accounting Literature: Critical Aspects of Representation in the Financial Statement as a Contribute to Corporate Accountability

Proceedings of Emerging Issues in International Accounting and Business, 2006
Number of pages: 18 Posted: 30 Dec 2010
Pier Luigi Marchini and Carlotta D'Este
University of Parma - Department of Economics and affiliation not provided to SSRN
Downloads 158 (214,630)

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fair value, economic value, comprehensive income

5.

Stakeholder Engagement in Mandatory Non-Financial Reporting: First Results for First-Time Reporters in Italy

Number of pages: 22 Posted: 12 Nov 2019
Barbara Borgato, Chiara Mio, Pier Luigi Marchini and Alice Medioli
Parma University, Department of Economics and Management, Ca Foscari University of Venice - Department of Management, University of Parma - Department of Economics and University of Parma
Downloads 67 (384,089)

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Stakeholder Engagement, Non-Financial Reporting, Mandatory Non-Financial Reporting, First-Time Reporter, Corporate Governance, Board Characteristics, Active Strategic Posture

6.

Information Content of Earnings Announcements Around IFRS Adoption and a Simultaneous Change in Press Release Disclosure in Italy

Forthcoming at The International Journal of Accounting
Number of pages: 39 Posted: 01 Jun 2016 Last Revised: 24 Apr 2019
Pureum Kim, Pier Luigi Marchini and Gianfranco Siciliano
University of Southern California, University of Parma - Department of Economics and China Europe International Business School - Accounting & Finance Department
Downloads 27 (548,534)

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Information content, earnings announcement, IFRS, security regulation