Institutional and economic determinants of IFRS-for-SMEs adoption among Saudi small- and medium-sized enterprises
Abstract Small- and medium-sized enterprises (SMEs) are pivotal to Saudi Arabia’s economic diversification under Vision 2030, yet their financial reporting practices remain inconsistent. The International Financial Reporting Standard for Small- and Medium-Sized Entities (IFRS for SMEs) was designed...
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| Format: | Artigo |
| Langue: | Inglês |
| Publié: |
SpringerOpen
2026-05-01
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| Collection: | Future Business Journal |
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| Accès en ligne: | https://doi.org/10.1186/s43093-026-00844-3 |
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