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1-2 of 2
Keywords: IFRS for SMEs
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Journal Articles
Journal of International Accounting Research 1–21.
Published: 18 July 2024
... firms and SMEs and provides useful evidence for evaluating new U.K. GAAP and IFRS for SMEs. JEL Classifications: M4; M41; M48. We thank all participants at the 2018 Publishing Workshop for Emerging Scholars, held by the International Network of Business & Management Journal Editors (INBAM...
Journal Articles
Journal of International Accounting Research (2018) 17 (2): 103–122.
Published: 01 June 2018
... process. Through analysis of an extensive survey of 1,268 Italian CAs and of ten interviews with presidents of local professional associations regarding an ongoing accounting harmonization project (i.e., the IFRS for SMEs), we first document the coexistence of competitive logics in driving CAs' attitudes...
