Results 51 to 60 of about 84,194,517 (190)

Decision usefulness of SME financial statements in Sri Lanka

Accounting &Finance, Volume 65, Issue 1, Page 1059-1088, March 2025.
Abstract This paper examines the users of Sri Lankan small and medium‐sized entities' (SMEs) financial statements, and their information needs. Semi‐structured interviews found the main recipients of SME financial information are banks, the Inland Revenue Department and other government institutions.
Nisansala Wijekoon, Umesh Sharma, Grant Samkin   +2 more
wiley   +1 more source

Green Banking: A Systematic Literature Review of Developed and Developing Countries

Accounting &Finance, EarlyView.
ABSTRACT Green banks attract private investment to green projects, facilitating affordable transitions to climate‐resilient economies. However, the existing literature remains fragmented, lacking cross‐country analyses connecting theory, policy design and institutional practice within a multi‐framework, especially regarding the roles of central banks ...
Nga Thi Phuong Luu, Alex Opoku Acheampong, Clare J. M. Burns, Colette Southam   +3 more
wiley   +1 more source

Reporting under "IFRS for SMEs" in Company XY, Inc. - A case study [PDF]

, 2012
Cílem článku je posoudit náklady a přínosy vykazování podle mezinárodního standardu účetního výkaznictví pro malé a střední podniky (IFRS for SMEs) na příkladu existující české společnosti. Nejprve je uvedeno shrnutí významných rozdílů mezi IFRS for SMEs
Struhařová, Kateřina, Šteker, Karel
core   +1 more source

A “Conveyor Belt” From International Standards to Domestic Regulation? Evidence From the International Political Economy of Net Zero Governance

Regulation &Governance, EarlyView.
ABSTRACT When and how do international standards influence domestic policies? The literature identifies a range of ways international standards may relate to domestic regulations—including by exporting, substituting, supplanting, or bolstering national rules—creating theoretical ambiguity.
Thomas Hale, Emma Lecavalier, Claas Mertens, Bhavya Gupta, Thom Wetzer   +4 more
wiley   +1 more source

Repeated Cross Sectional Analysis of Acuity of Turkish CPAs on the Adoption of IFRS for SMEs for Turkish SMEs [PDF]

, 2014
SMEs contribute commendably to the development of local economies around the world.  As for the Turkish economy, SMEs have significant boost since they take up well over 98% of all entities.
Kaya, Can Tansel, Turegun, Nida
core  

Adoption process of IFRS for SMEs in Turkey: Insights from academics and accountants

, 2017
In 2009, the International Accounting Standards Board (IASB) issued International Financial Reporting Standards (IFRS) for Small and Medium-sized Entities (SMEs) as a simplified version of the full IFRS addressing the financial reporting needs of SMEs ...
Merve Kılıç, Ali Uyar, Uyar, Ali, Kılıç, Merve   +3 more
core   +1 more source

The possible ways to IFRS (International Financial Reporting Standards) for SME (Small and Medium sized Entities) development

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2007
The most business entities in Europe are small or medium-sized enterprises (SME), which have a legal obligation to prepare financial statements in accordance with a set of accounting principles accepted in their country. Those statements are available to
Hana Bohušová
doaj   +1 more source

Does Managerial Ability Improve Environmental Performance and Overall ESG Ratings? The Impact of the European Sustainability Reporting Mandate

Business Strategy and the Environment, Volume 35, Issue 6, Page 7983-8016, September 2026.
ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu, Ion Ionașcu, Elena Turuianu   +2 more
wiley   +1 more source

CARACTERIZACIÓN DEL PROCESO DE IMPLEMENTACIÓN DE NORMAS INTERNACIONALES EN LAS PYMES DE ZIPAQUIRÁ

Revista Criterio Libre, 2020
The experiences of the implementation of the International Financial Reporting Standards (IFRS) for Small and Medium Enterprises (SMEs) is the main interest of this study, which characterized the adoption process based on the lessons learned by ...
Martha Giovanna Acosta Sahamuel , Judith Alexandra Acosta Sahamuel   +1 more
doaj   +1 more source

An Enhanced Integrated Reporting Framework: Insights From a Critical Analysis of the Recent Research Literature

Accounting &Finance, Volume 66, Issue 3, Page 2959-2985, September 2026.
ABSTRACT Given recent developments in the corporate reporting regulatory landscape, we provide a more comprehensive understanding of Integrated Reporting (IR) evolution and propose an enhanced version of the IR Framework. This enhanced framework incorporates new narratives and conceptualizations, introducing innovative perspectives that challenge and ...
Valentina Beretta, Chiara Demartini, Charl de Villiers   +2 more
wiley   +1 more source