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The adoption of international accounting standards by small and closely held companies: evidence from Bahrain

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  • Joshi, Prem Lal
  • Ramadhan, Sayel

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  • Joshi, Prem Lal & Ramadhan, Sayel, 2002. "The adoption of international accounting standards by small and closely held companies: evidence from Bahrain," The International Journal of Accounting, Elsevier, vol. 37(4), pages 429-440.
    • Handle: RePEc:eee:accoun:v:37:y:2002:i:4:p:429-440
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    References listed on IDEAS

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    1. Murphy, Ann B., 1999. "Firm Characteristics of Swiss Companies that Utilize International Accounting Standards," The International Journal of Accounting, Elsevier, vol. 34(1), pages 121-131.
    2. El-Gazzar, Samir M. & Finn, Philip M. & Jacob, Rudy, 1999. "An empirical investigation of multinational firms' compliance with International Accounting Standards," The International Journal of Accounting, Elsevier, vol. 34(2), pages 239-248, June.
    3. Campbell, Jane E., 1984. "An application of protocol analysis to the "Little GAAP" controversy," Accounting, Organizations and Society, Elsevier, vol. 9(3-4), pages 329-342, October.
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    Cited by:

    1. Konstantinos P. Papadatos & Athanasios P. Bellas, 2011. "Applying IFRS Mandatory: Evidence from Greek Listed Companies," European Research Studies Journal, European Research Studies Journal, vol. 0(4), pages 71-96.
    2. Asuman Atik, Ph.D., 2010. "SME’s Views on the Adoption and Application of “IFRS for SMEs” in Turkey," European Research Studies Journal, European Research Studies Journal, vol. 0(4), pages 19-32.
    3. Tu Chuc Anh & Ngoc Bui Thi & Oanh Le Thi Tu, 2019. "Relationship between Experts and Enterprises Viewed via the IFRS Application: An Empirical Study in Vietnam," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 9(8), pages 946-963, August.
    4. Fateme Soghra Yaghubi & Mohammad Ali Moradi & Mehrdad Mazaheri, 2011. "Pathology of Accounting Systems and Financial Reporting of Small Business," International Journal of Business Administration, International Journal of Business Administration, Sciedu Press, vol. 2(4), pages 75-83, November.
    5. Huynh, Pham Duy Anh, 2022. "Non-Market Economy Status In Anti-Dumping Investigations And Proceedings: A Case Study Of Vietnam," OSF Preprints 2twmp, Center for Open Science.
    6. Tyrrall, David & Woodward, David & Rakhimbekova, Almagoul, 2007. "The relevance of International Financial Reporting Standards to a developing country: Evidence from Kazakhstan," The International Journal of Accounting, Elsevier, vol. 42(1), pages 82-110.
    7. Beattie, Vivien & Goodacre, Alan & Thomson, Sarah Jane, 2006. "International lease-accounting reform and economic consequences: The views of U.K. users and preparers," The International Journal of Accounting, Elsevier, vol. 41(1), pages 75-103.
    8. Aljifri, Khaled & Khasharmeh, Hussein, 2006. "An investigation into the suitability of the international accounting standards to the United Arab Emirates environment," International Business Review, Elsevier, vol. 15(5), pages 505-526, October.
    9. Chedli Baccouche & Sana Ben Ghodbane, 2012. "Fair value evaluation: analysis and determinants," International Journal of Critical Accounting, Inderscience Enterprises Ltd, vol. 4(1), pages 77-91.
    10. Sylvain Durocher & Anne Fortin, 2014. "New Canadian Accounting Standards for Private Enterprises and the Adoption Timing Decision," Australian Accounting Review, CPA Australia, vol. 24(3), pages 218-236, September.
    11. Huynh, Pham Duy Anh, 2023. "Non-market economy status in anti-dumping investigations and proceedings: A case study of Vietnam," OSF Preprints esw4b, Center for Open Science.
    12. Khaldoon Al†Htaybat, 2018. "IFRS Adoption in Emerging Markets: The Case of Jordan," Australian Accounting Review, CPA Australia, vol. 28(1), pages 28-47, March.
    13. Uyar, Ali & Güngörmüş, Ali Haydar, 2013. "Perceptions and knowledge of accounting professionals on IFRS for SMEs: Evidence from Turkey," Research in Accounting Regulation, Elsevier, vol. 25(1), pages 77-87.
    14. Parmod Chand & Arvind Patel & Michael White, 2015. "Adopting International Financial Reporting Standards for Small and Medium-sized Enterprises," Australian Accounting Review, CPA Australia, vol. 25(2), pages 139-154, June.

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