Results 151 to 160 of about 80,669,307 (183)

An Analysis of IFRS and SME-IFRS Adoption Determinants: A Worldwide Study

Emerging Markets Finance and Trade, 2018
This study analyses the determinants of IFRS adoption decision from three dimensions. Logistic regression (Binary and Ordinal) models were applied to a dataset of 145 countries for the period 1995 ...
R. M. Ammar Zahid, Can Simga-Mugan
openaire   +1 more source

ISSUES ON IMPLEMENTATION OF IFRS FOR SMES [PDF]

STUDIA UNIVERSITATIS PETRU MAIOR SERIES OECONOMICA, 2009
In July 2009, during a deliberation which has been lasting for 9 years but it has not come to an end, yet, on the Foundation site for international accounting standards, the norm for small and medium sized enterprises has been published. Our paper deals with some aspects debated, respectively the necessity of existing some financial reporting standards
Ema Speranta MASCA, Irina Doina PASCAN, Larissa Margareta BATRÂNCEA   +2 more
openaire  

The IFRS/IAS in the SMEs-Theoretical Profiles and Empirical Evidences: Implementation of IFRS/IAS in Croatian SMEs

2006
The paper explores the current accounting problems of Croatian SMEs from the point of view of accounting information and financial reports preparers as well as of their users on the cost-benefit basis. Croatia was one of a few countries that required the direct implementation of the full body of International Accounting Standards – International ...
openaire   +1 more source

A NEW DIMENSION FOR ACCOUNTING STANDARDS – IFRS FOR SMEs [PDF]

, 2010
The development of international accounting has evolved from a reporting tool for multinational companies in the 1960s to a medium for global competition for financing and investing opportunities today. Large international companies have seen the target of international standards because the need for comparable financial information was mainly seen for
SMARANDA ANDREEA TRICA, MARILENA ZUCA, ALICE TINTA   +2 more
openaire  

What influences the implementation of IFRS for SMEs? The Brazilian case

Accounting and Finance, 2022
Fabio Motoki, André Aroldo Freitas de Moura   +1 more
exaly  

IFRS for SMEs adoption, corporate governance, and quality of financial statements: evidence from Dominican Republic and El Salvador

Journal of Accounting in Emerging Economies, 2023
Salma Damak‐Ayadi
exaly  

Determinants of IFRS for SME Adoption in African Countries

The main purpose of this study is to identify the determinants of the International Financial Reporting Standard for small and medium-sized entities (IFRS for SMEs) adoption in African countries. This study used the diffusion of innovation theory to explain why countries choose to adopt IFRS for SMEs.
Nesrine Sassi, Salma Damak-Ayadi
openaire   +1 more source

Understanding the Impact of IFRS for SMEs in Morocco

This article examines the impact of IFRS adoption for SMEs in Morocco, in order to understand how these standards influence SMEs' accounting practices and financial reporting. The study is based on a qualitative approach, using semi-structured interviews with accounting professionals to gather in-depth information. The results highlight various effects:
openaire   +1 more source

IFRS for SMEs

2020
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Cross-country determinants of IFRS for SMEs adoption

Journal of Financial Reporting and Accounting, 2020
Salma Damak‐Ayadi
exaly