Bartolini, Monica; Gardini, Silvia; Savioli, Giuseppe - In: International Journal of Accounting, Auditing and … 10 (2014) 1, pp. 43-67
The purpose of this paper is to investigate the potential impact of IFRS on SMEs' annual reporting, considering in … literature, little attention has been paid to the specific influence of IFRS on firm rating. The empirical evidence reported in … highlights the differences in these firms' ratings, implementing alternatively the Italian or the IFRS model. …