Results 161 to 170 of about 84,194,517 (190)

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  

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  

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

Cross-Country Determinants of IFRS for SMEs Adoption

Journal of Financial Reporting and Accounting, 2020
Salma Damak-Ayadi, Moujib Bahri
exaly  

IFRS for SMEs

2020
openaire   +1 more source

The Impact of an IFRS for SMEs-Based Standard on Financial Reporting Properties and Cost of Debt Financing: Evidence From Swedish Private Firms

European Accounting Review, 2022
Niclas Hellman, Derya Vural
exaly  

Perceptions and Knowledge of Accounting Professionals on IFRS for SMEs: Evidence From Turkey

Research in Accounting Regulation, 2013
ali Haydar Güngörmüş, Ali Uyar
exaly  

Effect of IFRS Sustainability Disclosure Standards on SMEs; Focusing on IFRS S2

Asia Pacific Journal of Samall Business, 2023
openaire   +1 more source

Issues in the Adoption of International Financial Reporting Standards (IFRS) for Small and Medium-Sized Enterprises (SMES)

Advances in Accounting, 2015
Parmod Chand
exaly