Matonti, Gaetano; Iuliano, Giuseppe - In: Eurasian Business Review 2 (2012) 2, pp. 43-70
Prior literature states that the voluntary adoption of IFRS by private firms is related to some firms’ contracting incentives (for example, the leverage or the firm’ size). In Italy, from the 2006 the private firms that meet the criteria of the Legislative Decree 38/2005 may prepare...
