The macroeconomic determinants of the adoption of IFRS for SMEs
The objective of this study is to analyze the macroeconomic factors that influence the decision of the countries in the adoption of International Financial Reporting Standards (IFRS) for small and medium-sized entities (SMEs). Based on a sample of 84 countries, it is found evidence that countries wi...
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| Format: | article |
| Language: | eng |
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2018
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| Online Access: | http://hdl.handle.net/10071/16545 |
| Country: | Portugal |
| Oai: | oai:repositorio.iscte-iul.pt:10071/16545 |