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

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 included a combination of qualitative and quantitative...

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Главные авторы: Alexandra-Gabriela Marina, Adriana Tiron-Tudor
Формат: Artigo
Язык:Inglês
Опубликовано: Emerald Publishing 2024-07-01
Серии:European Journal of Management Studies
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Online-ссылка:https://www.emerald.com/insight/content/doi/10.1108/EJMS-12-2023-0105/full/pdf
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