Global Journal of Management and Business Research, A: Administration and Management, Volume 22 Issue 8

Financial Reporting Destined to External Third Parties as a Tool for Analyzing Credit Worthiness: Usefulness and Limitations. The Italian Case Global Journal of Management and Business Research Volume XXII Issue VIII Version I Year 2022 ( ) A © 2022 Global Journals 106 109. Wagenhofer, A. (2006). “Management accounting research in German-speaking countries”, Journal of Management Accounting Research vol. 18, Issue1, pages 1-19. 110. Wagenhoferb, A., Göxa R.F. (2009). “Optimal impairment rules”, Journal of Accounting and Economics, Vol. 48, Issue 1, pages 2–16. 111. Wagner J., Petera P., Popesko B., Novák P., Šafr K., (2021) Usefulness of the budget: the ,mediating effect of participative budgeting and budget-based evaluation and rewarding, Baltic Journal of Management, June 2021. 112. Webster T., Yee G., Web based energy information and control systems, (2021), River Publisher. 113. Wildavsky A, (2017) Budgeting and Governing, Routledge. 114. Zeff S.A., (2013), The objectives of financial reporting: a historical survey and analysis, Journal of Accounting and Business Research , Volume 43, - Issue 4, pages 262-327. 115. Yuthas K., Rogers R., Dillard J.F., (2002) Communicative Action and Corporate Annual Reports, Journal of Business Ethics, Volume 41, Issue 1–2, pages 141–157.

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