If you are using APA style for citation, you will cite the article inside the text as follows: (Francesco Sotti, 2017) (Sotti, 2017) (Sotti, 2018) (Francesco, 2018) 5. The main aim of the article is: * To investigate the value relevance of financial statements. To analyze the financial statements prepared according to IFRS To compare the consolidated financial reports O value relevance with that of the separate financial statements. * 6. The study is conducted in