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Stakeholders' perceptions on the adoption of International Financial Reporting Standards by small and medium-sized enterprises: a multidimensional analysis

Author

Listed:
  • Cristiane Benetti
  • Luciane Reginato
  • Edgard Cornacchione
  • Joshua Onome Imoniana

Abstract

The adoption of IFRS brings benefits in terms of earnings quality and comparability, but also increases the costs associated with its implementation for public companies. This study examines the perceptions of accounting practitioners in France (developed country) and Brazil (emerging country) regarding the adoption of International Financial Reporting Standards (IFRS) by small and medium-sized enterprises (SMEs). We collected 173 fully or partially completed questionnaires from French and Brazilian practitioners. This study uses descriptive statistics, bivariate correlation tests, means comparison, and multiple correspondence analysis to examine the data corpora. Results indicate that IFRS adoption by Brazilian practitioners gives them an edge over French practitioners on aspects relating to increased recognition of unrealised gains and a possible increase in access to the international capital market. This study adds to the literature by providing country-by-country evidence that Brazilian practitioners are more supportive of the adoption of IFRS than their French counterparts.

Suggested Citation

  • Cristiane Benetti & Luciane Reginato & Edgard Cornacchione & Joshua Onome Imoniana, 2025. "Stakeholders' perceptions on the adoption of International Financial Reporting Standards by small and medium-sized enterprises: a multidimensional analysis," International Journal of Business and Emerging Markets, Inderscience Enterprises Ltd, vol. 17(2), pages 129-155.
    • Handle: RePEc:ids:ijbema:v:17:y:2025:i:2:p:129-155
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