Small and medium-sized enterprises’ financial reporting is generally inefficient and can be improved by a wider use of XBRL. In particular it could be useful to create a web platform for financial reporting documents to enhance the benefits of XBRL in all enterprises

Italian Government has recently approved measures to promote the development of a bond market for small and medium-sized enterprises. The new rules have stimulated the launch of such instruments. Operators are now required to develop the best practices needed to complete the market

The. notion of consensus plays an important role in group decision making, particularly when the collective preference structure is generated by a dynamical aggregation process of the single individual preference structures. In this dynamical process of aggregation each single decision maker...