Výsledky vyhledávání - "the ifrs for smes"

Akademický článek

Perspectives of accounting professionals about the adoption of IFRS for SMEs: the case of Romania

Autor: Alexandra-Gabriela Marina, Adriana Tiron-Tudor

Publikováno v: European Journal of Management Studies, Vol 29, Iss 1, Pp 115-134 (2024)

Purpose – The aim of the study is to highlight the perspectives of accounting professionals in Romania on adopting a single set of financial reporting standards for small and medium-sized entities (SMEs). Design/methodology/approach – The study i

Externí odkaz: https://doaj.org/article/0a5e88d5e554484fa5468b0fbc2a3bd9

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Akademický článek

Determining factors to implementing IFRS for SMES: a study in International Accounting Standards Board countries

Autor: Zaenal Fanani, Angesthy Puji Rahayu, Angga Erlando

Publikováno v: Cogent Business & Management, Vol 11, Iss 1 (2024)

This study aims to obtain empirical evidence regarding the effect of education level, the existence of other accounting standards, and the level of internationality on the application of International Financial Reporting Standards (IFRS) for Small an

Externí odkaz: https://doaj.org/article/76f9c76d1ac44dbbacf3d5a6345d5ef1

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Akademický článek

Firm characteristics and compliance with IFRSs for small and medium-sized entities in developing countries: evidence from Tanzania

Autor: Sifuni Z. Msechu, Pendo S. Kasoga, Erasmus F. Kipesha

Publikováno v: Cogent Business & Management, Vol 11, Iss 1 (2024)

The impact of firm age, firm size, profitability, leverage and auditor type on compliance with the International Financial Reporting Standards for small- and medium-sized entities (IFRSs for SMEs) was investigated in this study. The foundation of the

Externí odkaz: https://doaj.org/article/14a5802f40f54ec2ab7ed92af866ee7b

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Akademický článek

The moderating role of environmental factors between institutional isomorphic pressures and the adoption of IFRS for SMEs: application of SEM

Autor: Paul Muda, Kingsley Tornyeva, John MacCarthy

Publikováno v: Cogent Business & Management, Vol 11, Iss 1 (2024)

AbstractThe purpose of the study was to assess the effect of institutional isomorphic pressures on the adoption of IFRS for SMEs in Ghana. This study administered a questionnaire to collect primary data to assess the relationship between the variable

Externí odkaz: https://doaj.org/article/b2668fb7954c4b3f90faa37fa04e93d8

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Akademický článek

SME owners and accountants' perceptions of financial information in small- and medium-sized entities: a Sri Lanka case study

Autor: Wijekoon, Nisansala, Sharma, Umesh, Samkin, Grant

Publikováno v: Journal of Accounting in Emerging Economies, 2023, Vol. 14, Issue 2, pp. 422-449.

Externí odkaz: http://www.emeraldinsight.com/doi/10.1108/JAEE-10-2021-0308

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Akademický článek

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

Autor: Sassi, Nesrine, Damak-Ayadi, Salma

Publikováno v: Journal of Accounting in Emerging Economies, 2022, Vol. 13, Issue 5, pp. 922-946.

Externí odkaz: http://www.emeraldinsight.com/doi/10.1108/JAEE-10-2021-0348

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Akademický článek

Study of the characteristics of section 13 and 17 of IFRS for SMEs in the environment of the bakery and pastry sector of Valledupar

Autor: Sandra Milena Castillo Saravia, Nathalie Hernández Pérez, Ricardo Iván Guerrero

Publikováno v: Transitare, Vol 8, Iss 2, Pp 44-65 (2022)

It was done a study of the characteristics of section 13 and 17 of IFRS for SMEs in the environment of the bakery and pastry sector of Valledupar is proposed. Methodologically, the bakeries and pastries of Valledupar were characterized, a diagnosis w

Externí odkaz: https://doaj.org/article/6d06bd8b7d574ec4861d18dfc834fbaa

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