L'informativa economico-finanziaria delle PMI italiane: Concetti e determinanti di earnings quality [The financial data of Italian SMEs: Concepts and determinants of earnings quality]

The book analyzes the quality of financial reporting and its determinants in small and medium-sized Italian companies, is in tune with the recent spread of the studies on the quality of earnings in the Financial Accounting Matrix North American is with the growing attention to this information, urged enactment of international accounting standards reserved for this category of companies. The research conducted, as well as offering a theoretical contribution to the definition of the concept of quality of the information - consistent with the context and analyzed with the nature of the stakeholders of these companies - offers an extensive empirical analysis (which considered about 62,000 Italian companies) which shows that the financial exposure of companies and taxation are crucial factors in influencing the quality of financial reporting in these realities. Giulia Leoni is a researcher of Business Administration at the Department of Economics and Business, University of Cagliari. He holds a PhD in Economics and Business Administration from the University of Verona and is the author of writings on the subject of earnings quality, history of accounting and accountability in natural disasters.