Determinants In The Standards Review Process: An Analysis Of Ifrs For Smes
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DOI: 10.56043/reveco-2024-0033
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References listed on IDEAS
- Karen Handley & Sue Wright & Elaine Evans, 2018. "SME Reporting in Australia: Where to Now for Decision†usefulness?," Australian Accounting Review, CPA Australia, vol. 28(2), pages 251-265, June.
- Bamber, Matthew & McMeeking, Kevin, 2016. "An examination of international accounting standard-setting due process and the implications for legitimacy," The British Accounting Review, Elsevier, vol. 48(1), pages 59-73.
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More about this item
Keywords
IASB; Stakeholders; IFRS for SMEs; Stakeholder theory; Legitimacy theory;All these keywords.
JEL classification:
- M1 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration
- M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting
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