The special purpose acquisition company (SPAC): Evidence of a new model for the development of the Italian SMEs

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Roberta Provasi ORCID logo, Patrizia Riva ORCID logo

https://doi.org/10.22495/cpr19a20

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This work is licensed under a Creative Commons Attribution 4.0 International License.

Keywords: Special Purpose Acquisition Company (SPAC), Growth Projects, SMEs, Business Combinations, IFRS 2, IFRS 3, Italian Context

JEL Classification: G34

Received: 15.01.2019

Accepted: 23.01.2019

How to cite: Provasi, R., & Riva, P. (2019). The special purpose acquisition company (SPAC): Evidence of a new model for the development of the Italian SMEs. Corporate Governance: Search for the Advanced Practices, 63-64. https://doi.org/10.22495/cpr19a20