An analysis of IFRS and SME-IFRS adoption determinants : a worldwide study
Year of publication: |
2019
|
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Authors: | Zahid, R. M. Ammar ; Simga-Mugan, Can |
Published in: |
Emerging markets, finance & trade : a journal of the Society for the Study of Emerging Markets. - Abingdon, Oxon : Routledge, Taylor & Francis, ISSN 1558-0938, ZDB-ID 2095312-4. - Vol. 55.2019, 2, p. 391-408
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Subject: | Cultural values | IFRS | market openness | regulatory efficiency | SME IFRS | Welt | World | KMU | SME |
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