Cristian Carini

University of Brescia

Piazza del Mercato, 15

25122 Brescia

Italy

SCHOLARLY PAPERS

5

DOWNLOADS

338

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (5)

1.

Impairment Test and Disclosure: An International Comparison

Number of pages: 26 Posted: 21 Feb 2013
University of Brescia, Independent, University of Brescia - Department of Accounting and University of Brescia
Downloads 126 (244,957)

Abstract:

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IAS/IFRS, impairment test, disclosure

2.

Evolution of the Management Discussion Content in the Financial Report: A Comparison between Italy and the UK

Number of pages: 30 Posted: 17 Feb 2013 Last Revised: 02 Mar 2013
University of Brescia - Department of Accounting, University of Brescia, University of Brescia and Independent
Downloads 69 (361,006)
Citation 1

Abstract:

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MD&A, Disclosure, Evolution

3.

Content and Quality of Information: Analysis of the Management Discussion Session in the Italian Financial Reports in the Period 2003-2008

Posted: 21 Feb 2013
University of Brescia - Department of Accounting, University of Brescia, University of Brescia and Independent
Downloads 62 (381,661)
Citation 1

Abstract:

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MD&A, Disclosure, Regulation, Evolution

4.

The Relationships between Annual and Ses Reports: An Empirical Analysis on the Petroleum Companies

Number of pages: 23 Posted: 21 Feb 2013
Cristian Carini and Elisa Chiaf
University of Brescia and University of Brescia
Downloads 58 (394,316)
Citation 1

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Sustainability, accounting

5.

Deferred Taxation Under Default Risk

CESifo Working Paper Series No. 7057
Number of pages: 23 Posted: 21 Jul 2018
University of Brescia, University of Padua, Dep of Economics and Management, Department of Economics and Management and University of Brescia - Department of Economics
Downloads 23 (548,131)

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capital structure, contingent claims, corporate taxation and tax depreciation allowances