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 particular: 1) the evaluation of their financial performance; 2) their creditworthiness and rating, according to Basel II. In the literature, little attention has been paid to the...