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

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 and Medium Enterprises (SMEs) in countries registere...

תיאור מלא

מידע ביבליוגרפי

Principais autores:	Zaenal Fanani, Angesthy Puji Rahayu, Angga Erlando
פורמט:	Artigo
שפה:	Inglês
יצא לאור:	Taylor & Francis Group 2024-12-01
סדרה:	Cogent Business & Management
נושאים:	IFRS for SMEs neo-institutional theory institutional isomorphism mimetic isomorphism and coercive pressure Business, Management and Accounting Accounting
גישה מקוונת:	https://www.tandfonline.com/doi/10.1080/23311975.2024.2420767
תגים:	הוספת תג אין תגיות, היה/י הראשונ/ה לתייג את הרשומה!