Truthfulness or trib-truthfulness of financial reporting? A Historical Analysis

I. Financial reporting and tax regulations from 1861 to 1960 in Italy

Authors

Maria Silvia Avi

Synopsis

The book aims to analyze the issue of fiscal interference. This first volume examines the Italian situation from the 1860s to the 1960s. The analysis is carried out by comparing the articles of the Commercial Code first, and the Civil Code later with the concept of true income, which would be appropriate to identify taxable income as well. The period from the late 1960s to the present is analyzed in the second volume of the series.

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Author Biography

Maria Silvia Avi

She is Full Professor of Business Economics at the Department of Management, Ca’ Foscari University of Venice (avi@unive.it). She is engaged in research in the field of business management, financial reporting, accounting and management control. She is a certified public accountant and auditor. The numerous publications produced in recent years deal, in particular, with management control of small and large enterprises, accounting and legal aspects of financial statements, the invalidity of financial statements and their use as a tool for management and information inside and outside the company.

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Published

febbraio 5, 2025

Details about this monograph

ISBN-13 (15)

9788835176725

Date of first publication (11)

2025-02-05