The macroeconomic determinants of the adoption of IFRS for SMEs
Small and medium-sized entities (SMEs) represent more than 95% of companies worldwide and account for more than 65% of employment. As a move towards SME harmonization, in 2009 the International Accounting Standards Board (IASB) issued the International Financial Reporting Standards (IFRS) for SMEs....
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universidad de Murcia
2018-07-01
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| Series: | Revista de Contabilidad: Spanish Accounting Review |
| Online Access: | http://www.sciencedirect.com/science/article/pii/S1138489118300013 |