IFRS for SMEs adoption, corporate governance, and quality of financial statements : evidence from Dominican Republic and El Salvador
Nesrine Sassi and Salma Damak-Ayadi
| Year of publication: |
2023
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|---|---|
| Authors: | Sassi, Nesrine ; Damak Ayadi, Salma |
| Published in: |
Journal of accounting in emerging economies : JAEE. - Bingley : Emerald, ISSN 2042-1176, ZDB-ID 2589598-9. - Vol. 13.2023, 5, p. 922-946
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| Subject: | Corporate governance index | IFRS for SMEs | Mediating effect | PLS-SME | Quality of financial statements | SME | KMU | Corporate Governance | Corporate governance | IFRS | Jahresabschluss | Financial statement |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1108/JAEE-10-2021-0348 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014427723