The main aim of this research is to analyze the innovation within the tourism sector due to the big lack in the literature. Particular attention is paid on a new form of hospitality called Albergo Diffuso (AD). It seems to be very appreciate by a new generation of consumers more informed and...

Purpose: This paper aims to investigate the relevance of two groups of valuations models as follows: the accounting models based on the residual income (RIM) and the standard market model, on equity price, return and volatility relevance. Design/methodology/approach: The models are tested on...

Purpose: This paper aims to investigate the value relevance of the European Emission Allowance (EUA) return and volatility on the equity value of the top listed European Power Generation Firms for the three trading phases of the European Emission Trading Scheme. Design/methodology/approach: The...

1. Introduction -- 2. The role of innovation, digital innovation and Artificial intelligence in business -- 3. Innovation in Annual Report / Corporate Reporting -- 4. The annual report -- 5. News in Financial Reporting -- 6. News in Non-financial measures -- 7. Integrated Reporting -- 8.Conclusion.