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

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 variables. Multistage sampling methods were used to select...

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Autors principals: Paul Muda, Kingsley Tornyeva, John MacCarthy
Format: Artigo
Idioma:Inglês
Publicat: Taylor & Francis Group 2024-12-01
Col·lecció:Cogent Business & Management
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Accés en línia:https://www.tandfonline.com/doi/10.1080/23311975.2024.2330012
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