Issues in the adoption of international financial reporting standards (IFRS) for small and medium-sized enterprises (SMES)
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DOI: 10.1016/j.adiac.2015.03.012
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Cited by:
- Zoričák, Martin & Gnip, Peter & Drotár, Peter & Gazda, Vladimír, 2020. "Bankruptcy prediction for small- and medium-sized companies using severely imbalanced datasets," Economic Modelling, Elsevier, vol. 84(C), pages 165-176.
- Kumar, Nikeel Nishkar & Patel, Arvind, 2023. "Nonlinear effect of air travel tourism demand on economic growth in Fiji," Journal of Air Transport Management, Elsevier, vol. 109(C).
- Hedi Baazaoui, 2020. "For A New Method Of Calculating The Disclosure Index," Copernican Journal of Finance & Accounting, Uniwersytet Mikolaja Kopernika, vol. 9(2), pages 9-24.
- Bonito, Ana & Pais, Cláudio, 2018. "The macroeconomic determinants of the adoption of IFRS for SMEs," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 21(2), pages 116-127.
- Vladimir Obradović & Milan Čupić & Dragomir Dimitrijević, 2018. "Application of International Financial Reporting Standards in the Transition Economy of Serbia," Australian Accounting Review, CPA Australia, vol. 28(1), pages 48-60, March.
- Flauzeliton José Aparecido Gonçalves & André Aroldo Freitas De Moura & Fabio Yoshio Suguri Motoki, 2022. "What influences the implementation of IFRS for SMEs? The Brazilian case," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(2), pages 2947-2992, June.
- Nurul Nazlia Jamil & Nathasa Mazna Ramli & Ainulashikin Marzuki & Nurul Nadiah Ahmad, 2021. "Compliance Factors of Malaysian Private Entity Reporting Standard (MPERS) by Small Medium Enterprises (SMEs)," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 12(3), pages 149-156, May.
- Paul J. Coram & Yi (Dale) Fu & Mukush Garg & Noel Harding & David C. Hay & Mohammad Jahanzeb Khan & Nora Muñoz‐Izquierdo & Ashna Prasad & Nigar Sultana & Jamie Tong, 2022. "Comments of the AFAANZ auditing and assurance standards committee on proposed international standard on auditing ISA for LCE," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(3), pages 4219-4244, September.
- Jean Damascene Mvunabandi & Charmaine Lathleiff & Paul-Francois Muzindutsi, 2022. "Financial Accounting as a Tool to Enhance Non-Government Organisations Performance: A Case Study of a Large NGO in Durban, South Africa," International Journal of Economics and Financial Issues, Econjournals, vol. 12(3), pages 10-17, May.
- Naradda Gamage, Sisira Kumara & Ekanayake, EMS & Abeyrathne, GAKNJ & Prasanna, RPIR & Jayasundara, JMSB & Rajapakshe, PSK, 2019. "Global Challenges and Survival Strategies of the SMEs in the Era of Economic Globalization: A Systematic Review," MPRA Paper 98419, University Library of Munich, Germany.
- Issam Benhayoun & M. Marghich Abdellatif, 2017. "IFRS for SMEs: A Structured Literature Review [International Journal of Accounting and Financial Reporting]," Post-Print hal-01910461, HAL.
- Pr. Benhayoun Issam & Pr. Zejjari Ibtissam, 2023. "Determinants of IFRS for SMES Adoption Worldwide [Les déterminants de l'adoption de l'IFRS pour PMEs au monde]," Post-Print hal-04209334, HAL.
- Höglund, Henrik & Sundvik, Dennis, 2016. "Financial reporting quality and outsourcing of accounting tasks: Evidence from small private firms," Advances in accounting, Elsevier, vol. 35(C), pages 125-134.
- Stewart Jones & Nurul Alam, 2019. "A machine learning analysis of citation impact among selected Pacific Basin journals," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 59(4), pages 2509-2552, December.
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Keywords
IFRS for SMEs; Accounting convergence; Non-publicly accountable entities; SMEs; Financial reporting transformation;All these keywords.
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