Matteo Pozzoli Ph.D., is Associate Professor of Business Administration at the Department of Law of Parthenope University in Naples(Italy). His research profile is focused upon corporate reporting, financial distress, and business valuation. He serves as a staff member of the CNDCEC, the Italian accountants’ professional body. He is technical advisor at the Corporate Reporting Policy Group of the Accountancy Europe and member of the Small and Medium Practices Committee of the International Federation of Accountants. He participated as speaker in several international and national conferences. Francesco Paolone holds a degree in Business Administration and Management at Bocconi University in Milan. He is currently a post-doc researcher of Business Administration at Department of Accounting, Management and Economics of Parthenope University in Naples. His research profiles are mainly focused on accounting and financial reporting, earnings management, bankruptcy prediction modelling, corporate governance and business models innovation. Among his experiences of studies abroad, there are several periods at Maastricht University in Netherlands, Georgetown University of Washington DC, Pompeu Fabra University in Barcelona, London School of Business and Finance in London and Aalborg University in Denmark.  He is author of several scientific contributions in important international conferences, journals and books. He is also chartered accountant and auditor.