@incollection{,
	
					
					
					2B68A6D46144964E1BCAAFED80CA0740
				,
	author={{Prof. Maria SilviaAvi}},
	journal={{Global Journal of Management and Business Research}},
	journal={{GJMBR}}2249-45880975-585310.34257/GJMBR,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}234123
}

@book{b0,
	
	
		,
	title={{+ /-changes in inventories of finished goods and work in progress}}
		
	

}

@book{b1,
	
	
		,
	title={{+/-change in inventories of contract work in progress}}
		
	

}

@book{b2,
	
	
		,
	title={{+ increases in fixed assets for internal work 5. + other revenues 6. -costs of raw materials, consumables and goods for resale}}
				
	

}

@book{b3,
	
	
		,
	title={{+/-changes in inventories of raw materials, consumables and goods for resale 8. -personnel and other service costs 9. -depreciation and write-downs of non-current assets 10. -write-downs of current receivables and other current assets 11}}
		
	
	,
	note={other costs and expenses A) Operating profit (loss}

}

@book{b4,
	
	
		,
	title={{+ interest income, dividends and other financial income 13. -interest expense and financial charges}}
		
	

}

@book{b5,
	
	
		,
	title={{+ positive changes in value of financial instruments 16. -negative changes in value of financial instruments}}
		
	

}

@incollection{b6,
	
	
		,
	title={{+ income from non-operating activities 19. -non-operating expenses B. Profit (loss) before tax C. Profit (loss) for the year If the bill had been approved, in Italy too, there would no longer have been a contraposition between ordinary and extraordinary items of income}}
	
	
		,
	booktitle={{Still, revenues and costs would have been distinguished References Références Referencias}}
				
	

}

@book{b7,
	
	
		,
	title={{European accounting review}}
		,
	author={{
			DAlexander
		}}
		,
	editor={1. Alexander, D. and H. R. Schwencke and}
		
			,
	year={1993. 1997}
			2
		
	

}

@book{b8,
	
	
		,
	title={{Accounting changes in Norway: a description and analysis of the transition from a continental towards an anglo-saxon perspective on accounting. 20th Annual Congress of the European Accounting Association}}
		
			,
	address={Graz, Austria}
		
	

}

@incollection{b9,
	
	
		,
	title={{Accounting change in Norway}}
		,
	author={{
			DAlexander
		} and {
			HRSchwencke
		}}
		
	
	
		,
	journal={{European Accounting Review}}
		
			12
			
			,
	year={2003}
		
	

}

@book{b10,
	
	
		,
	title={{A true and fair view of the principles/rules debate, Abacus}}
		,
	author={{
			DAlexander
		} and {
			EJermakowicz
		}}
		
		
			,
	year={2006}
			42
		
	

}

@book{b11,
	
	
		,
	title={{Financial accounting: an international introduction}}
		,
	author={{
			DAlexander
		} and {
			CNobes
		}}
		
		
			,
	year={2013}
			,
	address={Pearson}
		
	

}

@book{b12,
	
	
		,
	author={{
			DAmodeo
		}}
		,
	title={{La ragioneria Generale delle imprese}}
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			,
	year={1970}
		
	

}

@incollection{b13,
	
	
		,
	title={{Accounting, finance, financial reporting, management administratione and?refererences}}
		,
	author={{
			MSAvi
		}}
	
	
		,
	journal={{Finance and Administrative Sciences}}
		
			
			,
	year={103 February, 2020}
		
	
	,
	note={Issue}

}

@book{b14,
	
	
		,
	title={{Analisi aziendali di natura economico-finanziaria: il financial reporting come strumento di gestione}}
		,
	author={{
			AviMariaSilvia
		}}
		
			,
	year={2019}
			I
		
	
	,
	note={Il sistema informativo integrato}

}

@incollection{b15,
	
	
		,
	title={{The Changing Relationship between Tax and Financial reporting in Spain}}
		,
	author={{
			EOAnda
		} and {
			XPuiga
		}}
		
	
	
		,
	journal={{Accounting in Europe}}
		
			2
			1
			
			,
	year={2005}
		
	

}

@book{b16,
	
	
		,
	title={{Sistemi contabili e strutture del conto e del risultato economico, Cedam}}
		,
	author={{
			GabrovecMei
		} and {
			O
		}}
		
		
			,
	year={1992}
		
	

}

@book{b17,
	
	
		,
	title={{Agency theory, information, and incentives}}
		,
	author={{
			WBallwieser
		} and {
			GBamberg
		} and {
			MJBeckmann
		} and {
			HBester
		} and {
			MBlickle
		} and {
			REwert
		} and {
			AWagenhofer
		} and {
			MGaynor
		}}
		
		
		
		
		
		
		
		
			,
	year={2012}
			,
	publisher={Springer Science & Business Media}
		
	

}

@book{b18,
	
	
		,
	title={{Worldwide financial reporting: The development and future of accounting standards}}
		,
	author={{
			GJBenston
		} and {
			MBromwich
		} and {
			RELitan
		} and {
			AWagenhofer
		}}
		
		
		
		
			,
	year={2006}
			,
	publisher={Oxford University Press}
		
	

}

@book{b19,
	
	
		,
	author={{
			SBurchell
		} and {
			CClubb
		} and {
			AHopwood
		} and {
			JHughes
		} and {
			JNahapiet
		}}
		
		
		
		
		,
	title={{The roles of accounting in organizations and society, Accounting, Organizations and Society}}
				
			,
	year={1980}
			5
			
		
	

}

@incollection{b20,
	
	
		,
	title={{Accounting in its social context: Towards a history of value added in the United Kingdom}}
		,
	author={{
			SBurchell
		} and {
			CClubb
		} and {
			AGHopwood
		}}
		
		
	
	
		,
	journal={{Accounting, Organizations and Society}}
		
			10
			
			,
	year={1985}
		
	

}

@book{b21,
	
	
		,
	title={{Indici di bilancio}}
		,
	author={{
			CCaramiello
		}}
		
			,
	year={1993}
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	address={Giuffrè}
		
	

}

@incollection{b22,
	
	
		,
	title={{}}
		,
	author={{
			DeDominicis
		} and {
			U
		}}
		
	
	
		,
	booktitle={{lezioni di rag. Generale}}
		
			III
			,
	year={1966}
		
	
	,
	note={capitale costi ricavi e reddito, parte I, Azzoguidi}

}

@incollection{b23,
	
	
		,
	title={{International financial reporting convergence: evidence from three continental European countries}}
		,
	author={{
			PDelvaille
		} and {
			GEbbers
		} and {
			CSaccon
		}}
		
		
	
	
		,
	journal={{Accounting in Europe}}
		
			2
			1
			
			,
	year={2005}
		
	

}

@incollection{b24,
	
	
		,
	title={{The Benefits of Financial Statement Comparability}}
		,
	author={{
			DeFranco
		} and {
			G
		} and {
			SPKothari
		} and {
			RSVerdi
		}}
		
		
		
	
	
		,
	journal={{Journal of Accounting Research}}
		
			49
			
			,
	year={2011}
		
	

}

@incollection{b25,
	
	
		,
	title={{Regulating Accounting Within the Political and Legal System}}
		,
	author={{
			DiPietra
		} and {
			RMcleay
		} and {
			SRiccaboni
		} and {
			A
		}}
		
		
		
	
	
		,
	journal={{Contemporary Issues in Accounting Regulation}}
		
			
			,
	year={2001}
			,
	publisher={Springer}
		
	

}

@incollection{b26,
	
	
		,
	title={{Economic effects of tightening accounting standards to restrict earnings management}}
		,
	author={{
			REwert
		} and {
			AWagenhofer
		}}
		
	
	
		,
	journal={{The Accounting Review}}
		
			80
			
			,
	year={2005}
		
	

}

@incollection{b27,
	
	
		,
	title={{Globalisation of Accounting Standards, Edgar Elgar}}
		,
	author={{
			JMGodfrey
		} and {
			ChalmersK
		}}
		
	
	
		,
	journal={{Finance and Administrative Sciences Issue}}
		
			101
			
			,
	year={2007. 2019}
		
	
	,
	note={Journal of Accounting and Economics}

}

@incollection{b28,
	
	
		,
	title={{Financial accounting developments in the European Union: past events and future prospects}}
		,
	author={{
			AHaller
		}}
	
	
		,
	journal={{European Accounting Review}}
		
			11
			1
			
			,
	year={2002}
		
	

}

@incollection{b29,
	
	
		,
	title={{International accounting}}
		,
	author={{
			AHaller
		} and {
			PWalton
		} and {
			BRaffournier
		} and {
			B
		}}
		
		
		
	
	
		,
	journal={{Cengage Learning EMEA}}
		
			,
	year={2003}
		
	

}

@incollection{b30,
	
	
		,
	title={{An Empirical Study of the Role of Accounting Data in Performance Evaluation}}
		,
	author={{
			AGHopwood
		}}
	
	
		,
	journal={{Journal of Accounting Research}}
		
			10
			
			,
	year={1972}
		
	

}

@book{b31,
	
	
		,
	title={{An accounting system and managerial behaviour}}
		,
	author={{
			AGHopwood
		}}
		
			,
	year={1973}
			,
	publisher={Lexington Books}
		
	

}

@incollection{b32,
	
	
		,
	title={{Leadership Climate and the Use of Accounting Data in Performance Evaluation}}
		,
	author={{
			AGHopwood
		}}
	
	
		,
	journal={{The Accounting Review}}
		
			49
			3
			
			,
	year={1974}
		
	

}

@book{b33,
	
	
		,
	title={{Accounting and human behavior}}
		,
	author={{
			AGHopwood
		}}
		
			,
	year={1976}
			,
	publisher={Prentice Hall}
		
	

}

@incollection{b34,
	
	
		,
	title={{The archeology of accounting systems}}
		,
	author={{
			AHopwood
		}}
	
	
		,
	booktitle={{Accounting, organizations and society}}
				
			,
	year={1987}
			12
			
		
	

}

@book{b35,
	
	
		,
	title={{Accounting as social and institutional practice}}
		,
	author={{
			AGHopwood
		} and {
			PeterMiller
		}}
		
		
			,
	year={1994}
			,
	publisher={Cambridge University Press}
			24
		
	

}

@incollection{b36,
	
	
		,
	title={{Situating the practice of management accounting in its cultural context: an introduction}}
		,
	author={{
			AGHopwood
		}}
	
	
		,
	journal={{Accounting Organizations and Society}}
		
			24
			
			,
	year={1999}
		
	

}

@incollection{b37,
	
	
		,
	title={{On trying to study accounting in the context in which operates}}
		,
	author={{
			AGHopwood
		}}
	
	
		,
	journal={{Accounting, Organizations and Society}}
		
			8
			213
			
			,
	year={1983}
		
	

}

@incollection{b38,
	
	
		,
	title={{Ambiguity, Knowledge and Territorial Claims: Some Observations on the Doctrine of Substance Over Form}}
		,
	author={{
			AGHopwood
		}}
	
	
		,
	journal={{British Accounting Review}}
		
			I
			
			,
	year={1990}
		
	

}

@incollection{b39,
	
	
		,
	title={{Accounting and the pursuit of efficiency}}
		,
	author={{
			AGHopwood
		}}
	
	
		,
	journal={{Accounting, Auditing & Accountability Journal}}
		
			I
			
			,
	year={1990}
		
	

}

@incollection{b40,
	
	
		,
	title={{Understanding financial accounting practice}}
		,
	author={{
			AGHopwood
		}}
	
	
		,
	journal={{Accounting, Organizations and Society}}
		
			25
			8
			
			,
	year={2000}
		
	

}

@incollection{b41,
	
	
		,
	title={{Whither accounting research?}}
		,
	author={{
			AGHopwood
		}}
	
	
		,
	journal={{The Accounting Review}}
		
			82
			5
			
			,
	year={2007}
		
	

}

@book{b42,
	
	
		,
	title={{Handbook of management accounting research}}
		,
	author={{
			AGHopwood
		} and {
			CSChapman
		} and {
			MDShields
		}}
		
		
		
			,
	year={2007}
			,
	publisher={Elsevier}
			1
		
	

}

@book{b43,
	
	
		,
	title={{Handbook of management accounting research}}
		,
	author={{
			AGHopwood
		} and {
			CSChapman
		} and {
			MDShields
		}}
		
		
		
			,
	year={2007}
			,
	publisher={Elsevier}
			2
		
	

}

@book{b44,
	
	
		,
	title={{Changing Pressures on the Research Process: On Trying to Research in an Age when Curiosity is not Enough}}
		,
	author={{
			AGHopwood
		}}
		
			,
	year={2008}
			,
	publisher={European}
		
	

}

@incollection{b45,
	
	
		,
	title={{Research in accounting for income taxes}}
		,
	author={{
			JRGraham
		} and {
			JSRaedy
		} and {
			DShackelford
		}}
		
		
	
	
		,
	journal={{Accounting Review}}
		
			17
			1
			
			,
	year={2012}
		
	

}

@incollection{b46,
	
	
		,
	title={{Taxation, An Interdisciplinary Approach to Research}}
		,
	author={{
			MLamb
		} and {
			ALymer
		} and {
			JFreedman
		} and {
			SJames
		}}
		
		
		
	
	
		,
	journal={{Finance and Administrative Sciences Issue}}
		
			46
			,
	year={2005. 2019}
			,
	publisher={Oxford University Press}
		
	
	,
	note={European Journal of Economics}

}

@incollection{b47,
	
	
		,
	title={{International Variations in the Connections Between Tax and Financial reporting}}
		,
	author={{
			MLamb
		} and {
			CNobes
		} and {
			ARoberts
		}}
		
		
	
	
		,
	journal={{Accounting and Business Research}}
		
			28
			
			,
	year={1998}
		
	

}

@incollection{b48,
	
	
		,
	title={{Individual, cognitive and cultural differences in tax compliance: UK and Italy compared}}
		,
	author={{
			ALewis
		} and {
			SCarrera
		} and {
			JCPhilipjones
		}}
		
		
	
	
		,
	journal={{Journal of Economic Psychology}}
		
			30
			
			,
	year={2009}
		
	

}

@incollection{b49,
	
	
		,
	title={{Why Can Modern Governments Tax So Much? An Agency Model of Firms as Fiscal Intermediaries}}
		,
	author={{
			HJKleven
		} and {
			CTKreiner
		} and {
			ESaez
		}}
		
		
	
	
		,
	journal={{Economica}}
		
			83
			
			,
	year={2016}
		
	

}

@incollection{b50,
	
	
		,
	title={{Accounting, decisions and promises}}
		,
	author={{
			JMouritsen
		} and {
			KKreiner
		}}
		
	
	
		,
	booktitle={{Accounting, Organizations and Society}}
				
			,
	year={2016}
			49
			
		
	

}

@incollection{b51,
	
	
		,
	title={{Fiscal harmonization and European integration: comments}}
		,
	author={{
			CWNobes
		}}
	
	
		,
	journal={{European Law Review}}
		
			,
	year={1979. August}
		
	

}

@book{b52,
	
	
		,
	title={{The True and Fair Requirement in Recent National Implementations}}
		,
	author={{
			CWNobes
		} and {
			SAisbitt
		}}
		
		
			,
	year={2001}
			31
			
		
	

}

@incollection{b53,
	
	
		,
	title={{Modelling the links between tax and financial reporting: a longitudinal examination of Norway over 30 years up to IFRS adoption}}
		,
	author={{
			CNobes
		} and {
			HRSchwencke
		}}
		
	
	
		,
	journal={{European Accounting Review}}
		
			15
			1
			
			,
	year={2006}
		
	

}

@incollection{b54,
	
	
		,
	title={{Tax and financial reporting links: a longitudinal examination over 30 years up to IFRS adoption, using Norway as a case study}}
		,
	author={{
			CWNobes
		} and {
			HRSchwencke
		}}
		
	
	
		,
	journal={{European Accounting Review}}
		
			15
			1
			
			,
	year={2006}
		
	

}

@incollection{b55,
	
	
		,
	title={{The Influence of Tax on IFRS Consolidated Statements}}
		,
	author={{
			CWNobes
		} and {
			MGee
		} and {
			AHaller
		}}
		
		
	
	
		,
	journal={{Australian Accounting Review}}
		
			7
			1
			
			,
	year={2010}
		
	

}

@incollection{b56,
	
	
		,
	title={{The continued survival of international differences under IFRS}}
		,
	author={{
			CWNobes
		}}
	
	
		,
	booktitle={{accounting and Business Research}}
				
			,
	year={2013}
			43
			
		
	

}

@book{b57,
	
	
		,
	title={{Towards an Assessment of Country Effects on IFRS Recognition Decisions and Measurement Estimations}}
		,
	author={{
			CNobes
		}}
		
			,
	year={2016}
			,
	address={Paper, Venezia}
		
	

}

@book{b58,
	
	
		,
	author={{
			CNobes
		} and {
			RParker
		}}
		
		,
	title={{Comparative International Accounting}}
				Pearson
		
			,
	year={2016}
		
	

}

@book{b59,
	
	
		,
	author={{
			DAderlheide
		}}
		,
	title={{Transnational Accounting}}
				Macmillan, London
		
			,
	year={2001}
		
	

}

@book{b60,
	
	
		,
	title={{Il financial reporting d'esercizio nelle imprese, Giuffrè}}
		,
	author={{
			POnida
		}}
		
			,
	year={1951}
		
	

}

@incollection{b61,
	
	
		,
	title={{The role of National Standard Setters in the Standards Developing process: the Italian experience}}
		,
	author={{
			AProvasoli
		} and {
			PMazzola
		} and {
			LPozza
		}}
		
		
	
	
		,
	booktitle={{Globalisation of Accounting Standards}}
				,
	editor={
			JMGodfrey
			KChalmers
		}
		
			,
	publisher={Edgar Elgar}
			,
	year={2007}
		
	

}

@book{b62,
	
	
		,
	title={{International accounting standards -a 'starting point' for a common European taxbase}}
		,
	author={{
			WSchoen
		}}
		
			,
	year={2004}
			,
	publisher={European Taxation}
			44
			
		
	

}

@book{b63,
	
	
		,
	title={{I componenti straordinari di reddito d'impresa, Clueb}}
		,
	author={{
			AVivarelli
		}}
		
			,
	year={1986}
		
	

}

@incollection{b64,
	
	
		,
	title={{Accrual-based compensation, depreciation and investment decisions}}
		,
	author={{
			AWagenhofer
		}}
	
	
		,
	journal={{European Accounting Review}}
		
			12
			2
			
			,
	year={2003}
		
	

}

@incollection{b65,
	
	
		,
	title={{Optimal impairment rules}}
		,
	author={{
			AWagenhoferb
		} and {
			RFGöxa
		}}
		
	
	
		,
	journal={{Journal of Accounting and Economics}}
		
			48
			1
			
			,
	year={2009}
		
	

}

@book{b66,
	
	
		,
	title={{Locating Accounting in its National Context: The Case of Italy}}
		,
	author={{
			SZambon
		}}
		
			,
	year={2002}
			,
	publisher={Franco Angeli}
		
	

}

@book{b67,
	
	
		,
	title={{Il reddito d'impresa, Giuffrè}}
		,
	author={{
			GZappa
		}}
		
			,
	year={1954}
		
	

}