IRIS
MOSCARIELLO, Nicola
 Distribuzione geografica
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Continente #
EU - Europa 5.573
NA - Nord America 4.992
AS - Asia 1.453
SA - Sud America 259
Continente sconosciuto - Info sul continente non disponibili 168
AF - Africa 37
OC - Oceania 16
Totale 12.498
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Nazione #
US - Stati Uniti d'America 4.956
RU - Federazione Russa 2.290
IT - Italia 2.099
SG - Singapore 438
IE - Irlanda 384
CN - Cina 348
GB - Regno Unito 244
VN - Vietnam 219
BR - Brasile 215
HK - Hong Kong 184
DE - Germania 139
UA - Ucraina 114
FR - Francia 100
KR - Corea 79
IN - India 48
GR - Grecia 38
FI - Finlandia 32
SE - Svezia 29
TR - Turchia 28
ES - Italia 26
BE - Belgio 23
AR - Argentina 21
CA - Canada 16
JP - Giappone 15
AT - Austria 14
MX - Messico 14
NL - Olanda 14
BD - Bangladesh 13
ZA - Sudafrica 13
ID - Indonesia 11
AU - Australia 9
TW - Taiwan 9
EG - Egitto 8
EC - Ecuador 7
IQ - Iraq 7
IR - Iran 7
CH - Svizzera 6
PL - Polonia 6
UZ - Uzbekistan 6
KE - Kenya 5
NZ - Nuova Zelanda 5
PY - Paraguay 5
TH - Thailandia 5
VE - Venezuela 5
LT - Lituania 4
MY - Malesia 4
RO - Romania 4
SA - Arabia Saudita 4
AE - Emirati Arabi Uniti 3
CO - Colombia 3
JO - Giordania 3
MA - Marocco 3
OM - Oman 3
TN - Tunisia 3
AZ - Azerbaigian 2
CR - Costa Rica 2
ET - Etiopia 2
HU - Ungheria 2
IL - Israele 2
JM - Giamaica 2
KG - Kirghizistan 2
KZ - Kazakistan 2
MK - Macedonia 2
PE - Perù 2
PH - Filippine 2
PK - Pakistan 2
SB - Salomone, isole 2
SY - Repubblica araba siriana 2
BG - Bulgaria 1
CL - Cile 1
CM - Camerun 1
CY - Cipro 1
CZ - Repubblica Ceca 1
DZ - Algeria 1
EU - Europa 1
GT - Guatemala 1
HN - Honduras 1
KW - Kuwait 1
LB - Libano 1
NO - Norvegia 1
NP - Nepal 1
SN - Senegal 1
TJ - Tagikistan 1
Totale 12.331
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Città #
Chicago 1.047
Moscow 853
Wilmington 762
Falls Church 601
Dublin 381
San Jose 316
Santa Clara 257
Chandler 230
Singapore 190
Jacksonville 183
Hong Kong 182
Council Bluffs 155
Ashburn 147
Napoli 144
Naples 102
Seoul 78
Milan 77
Caserta 71
Ho Chi Minh City 68
Ann Arbor 67
Rome 59
Beijing 53
Princeton 52
Afragola 49
Hanoi 48
Roxbury 47
Salerno 45
Old Bridge 42
Bremen 41
Livorno 38
Cambridge 35
New York 33
Verona 31
Boardman 28
Florence 28
Hefei 28
Bengaluru 26
Frattaminore 26
Nanjing 26
Medford 21
Orciano Di Pesaro 21
Woodbridge 21
Casella 19
Los Angeles 19
Pompei 19
The Dalles 18
Varese 18
Aversa 17
Bologna 17
Brussels 17
Da Nang 17
Des Moines 17
Munich 15
Redwood City 15
São Paulo 15
Rivolta D'adda 14
Serra 14
Santa Maria Capua Vetere 13
Avellino 12
Caivano 12
Dallas 12
Francolise 12
Nanchang 12
Orem 12
Parma 12
Turin 12
Brescia 11
Brooklyn 11
Busto Arsizio 11
Haiphong 11
Memphis 11
Seregno 11
Atlanta 10
Miano 10
Pontevico 9
Rio de Janeiro 9
San Felice A Cancello 9
Vicenza 9
London 8
Mountain View 8
Pozzuoli 8
Schio 8
Taipei 8
Bari 7
Falkenstein 7
Frankfurt am Main 7
Kunming 7
Mexico City 7
Mülheim 7
Padova 7
Pisa 7
Shenyang 7
Auburn Hills 6
Cairo 6
Campobasso 6
Chennai 6
Fremont 6
Hải Dương 6
Marigliano 6
Montreal 6
Totale 7.342
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Nome #
Practical expedients and theoretical flaws. The IASB’s legitimacy strategy during the COVID-19 pandemic 1.440
The relationship between minority directors and earnings management: an empirical analysis in the Italian institutional setting 1.323
Il fair value 294
Key Audit Matters: a preliminary survey on relations with corporate governance. An analysis in the Italian institutional setting 258
La qualità dei redditi e il costo dei finanziamenti per le imprese 3M 245
Institutional Investors’ Representativeness and Earnings Management: Evidence from a High Ownership Concentration Context 245
Market Incentives and Regulators’ Activity Shaping Financial Information: An Analysis of the Net Debt Disclosure in Italy 228
Gli Indicatori di Performance Non-GAAP. Contenuto informativo ed ipotesi di standardizzazione 224
Reporting Non-GAAP Financial Measures. A theoretical and empirical analysis in Europe 220
The relationship between earnings quality and the cost of debt: some evidence from the Southern Italian SMEs 214
DETERMINANTS OF MINORITY SHAREHOLDERS’ REPRESENTATIVENESS IN THE BOARD OF DIRECTORS OF ITALIAN LISTED COMPANIES 213
Le imprese manifatturiere di medie dimensioni del Mezzogiorno nella ricerca 3M: un'indagine esplorativa sugli equilibri economico-patrimoniali 207
La crisi e i processi di risanamento 207
IASB legitimacy: A model for understanding the contribution of political marketing strategies 198
Independent minority directors and firm value in a principal-principal agency setting: evidence from Italy 193
The relationship between minority directors and earnings management: an empirical analysis in the Italian institutional setting 192
Political Marketing Strategies to Foster the Sustainability of Private Transnational Organisations: The Case of the IASB 188
A Renewed Interest on the Fundamentals of Accounting: The Impact of the Matching ‘Principle’ on Earning Attributes 187
Le operazioni tra "parti correlate" nella comunicazione d'azienda 185
Il tessuto produttivo della ZES campana e delle aree di crisi 180
Banking Foundations and the CSR of Italian Listed Banks: The Case of Monte Dei Paschi di Siena 179
Mandatory IFRS Adoption and the Cost of Debt in Italy and UK 177
Introduction: An Academic Outlook 171
Ruling Self Dealing in a Global Market: a reassessment of the convergence vs. path-dependency debate 170
FROM THE INCOME STATEMENT MODEL TO THE BALANCE SHEET MODEL: AN EMPIRICAL ANALYSIS ON THE IMPACT ON SMES’ EARNINGS QUALITY 170
The relationship between minority directors and firm value in a Principal-Principal setting: evidence from Italy 169
Revenue-expense versus asset-liability model: The impact on the earnings attributes of non-financial private firms 169
The information content of discretionary accruals during systemic crises 166
Financial Reporting Quality and the Cost of Debt in Italian Central-Northern and Southern SMEs 166
Who influences whom? An exploratory analysis of the interrelations between accounting research and the IASB’s standard setting activity 162
The disruption of blockchain in auditing – a systematic literature review and an agenda for future research 158
Mandatory IFRS Adoption and Debt Contracting in Different Institutional Settings: a comparison between Italy and UK 156
Il Revaluation Model nel Principio Contabile Internazionale n. 38: Intangible Assets 155
A precautionary approach in standard setting due process. The case of Public-Private Partnerships 154
Earnings quality among private firms: evidence from the ELITE context 151
Fair Value Disclosure, External Appraisers, and the Reliability of Fair Value Measurements 151
The Economic Effects of new PPP accounting treatments: a critical analysis of the IPSAS 32 149
L'Adozione Obbligatoria degli IAS/IFRS. L'Impatto sui Mercati Finanziari 147
The anti-corruption compliance models in a multinational company: A single case study 144
Medie Imprese: traino per l'economia del Sud 143
Receivables, Payables and Debt Securities 142
The Corporate Governance of Italian Listed Banks 142
Monopoly Vs. Competition: Finding the optimal regulatory infrastructure for environmental standards 141
Climate Change and Corporate Reporting in Europe 137
Le operazioni tra parti correlate 135
The Political Economy of the PPP Accounting 134
Unlocking Financing Opportunities: The Impact of the ELITE Program on SMEs’ Financing 133
Una Indagine Descrittiva sugli Indicatori di Performance Non-GAAP in un Ambiente Contabile IAS-IFRS 129
Market Incentives and Regulators' Acvitity Shaping Financial Information: An Analysis of the Net Debt Disclosure in Italy 125
Governance Mechanisms and Generational Transitions in Family Firms: the case of De Matteis AgroAlimentare S.p.a 122
La Performance Economico-Finanziaria delle Imprese in Campania 122
The economics of non-GAAP measures and regulation 121
THE ITALIAN BANKING FOUNDATIONS DURING THE FINANCIAL CRISIS: SOME THOUGHTS ON CORPORATE GOVERNANCE AND ACCOUNTING ISSUES 119
Il test pratico per la verifica della ragionevole perseguibilità del risanamento. Una prima disamina dell’indicatore sintetico in ottica economico-aziendale 118
Il programma ELITE di Borsa Italiana: un’analisi preliminare 118
Le Tecniche di Determinazione del Fair Value 118
Related Party Transactions in Continental European Country: Evidence from Italy 117
The Relationship between Minority Directors and Earnings Management: an Empirical Analysis in the Italian Institutional Setting 116
The unusual debate on non-GAAP reporting in the current standard practice. The lens of corporate governance 104
Le Operazioni Tra Parti Correlate nella Letteratura e nei Principi Contabili 96
Towards the Regulation of Non-Financial Reporting: The Impact on Environmental Disclosure Within the Oil and Gas Sector 94
Contabilità Pubblica e riforma accrual brevi cenni sul dibattito internazionale 37
Enhancing legitimacy through rhetorical techniques: a study of the IASB Chair’s speeches 28
The Challenge of Comparability in Sustainability Reporting within the Emerging Standard-Setting Architecture 2
Totale 12.498
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Categoria #
all - tutte 31.146
article - articoli 0
book - libri 0
conference - conferenze 0
curatela - curatele 0
other - altro 0
patent - brevetti 0
selected - selezionate 0
volume - volumi 0
Totale 31.146
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Totale Lug Ago Sett Ott Nov Dic Gen Feb Mar Apr Mag Giu
2021/20221.273 0 0 0 202 233 50 147 57 82 84 163 255
2022/20231.838 217 192 633 58 124 76 14 66 373 12 33 40
2023/2024401 41 17 22 23 119 23 16 10 6 4 40 80
2024/2025956 11 23 30 32 153 141 133 93 79 90 92 79
2025/20264.015 120 127 212 245 331 2.093 217 285 134 110 93 48
2026/2027561 18 134 273 136 0 0 0 0 0 0 0 0
Totale 12.498