International financial reporting standards for small and medium-sized entities : a new institutional sociology perspective
Year of publication: |
2022
|
---|---|
Authors: | Wijekoon, Nisansala ; Samkin, Grant ; Sharma, Umesh |
Published in: |
Meditari accountancy research. - Bingley : Emerald, ISSN 2049-3738, ZDB-ID 2697245-1. - Vol. 30.2022, 5, p. 1265-1290
|
Subject: | Developing countries | Financial reporting | IFRS for SMEs | Institutional theory | SMEs | KMU | SME | IFRS | Entwicklungsländer | Institutionenökonomik | Institutional economics |
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