The aim of this study is to analyze the impact of adopting international financial reporting standards (IFRS) on financial reporting quality using a sample of Italian private (i.e., nonlisted) companies that switched to IFRS.
The aim of this study is to analyze the impact of adopting international financial reportingstandards (IFRS) on financial reporting quality using a sample of Italian private (i.e., nonlisted)companies that switched to IFRS.