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

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 study was SMEs in Tanzania. However, there is lim...

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Hlavní autoři:	Sifuni Z. Msechu, Pendo S. Kasoga, Erasmus F. Kipesha
Médium:	Artigo
Jazyk:	Inglês
Vydáno:	Taylor & Francis Group 2024-12-01
Edice:	Cogent Business & Management
Témata:	Compliance with IFRSs SMEs Firm characteristics IFRS for SMEs Tanzania Compliance with IFRSs for SMEs
On-line přístup:	https://www.tandfonline.com/doi/10.1080/23311975.2024.2399313
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