Marco Maria Mattei is Full Professor of Business Economics at the University of Bologna where he teaches international accounting standards and balance sheet analysis. He is the Scientific Director of the Master in Finance, Control and Control of the Bologna Business School. He obtained a PhD at the University of Pisa, discussing a thesis on the budget policies (earnings management) of Italian listed companies. He was Visiting PhD Student at the Management School & Economics of the University of Edinburgh and Visiting Scholar at the Rotterdam School of Management of the Erasmus University Rotterdam. His research interests mainly concern the determinants of the quality of financial information, earnings management and analysts' earnings forecasting. He is registered in the Register of Statutory Auditors and qualified to practice as a Chartered Accountant. It carries out consultancy activities for corporate groups, including listed ones, and public bodies.