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9783031429330

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Alberto Incollingo is Professor of Accounting at the University of Campania “Luigi Vanvitelli“, Caserta, Italy and at the LUISS “Guido Carli“ University, Rome, Italy. Alberto is member of the Board of Directors of Sidrea (Italian Association of Accounting Professors). His main research interests are financial reporting and integrated reporting. Andrea Lionzo is Professor of Accounting at the School of Banking, Finance and Insurance Sciences, Università Cattolica del Sacro Cuore, Milan, Italy. His main research interests are focused on financial accounting, accounting for financial institutions, and corporate valuation. He authored and co-authored several books and articles on these topics. He is a member of the EFRAG Academic Panel and of the IFRS Group of OIC (the Italian accounting standards setter).

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