SME owners and accountants' perceptions of financial information in small- and medium-sized entities : a Sri Lanka case study
Year of publication: |
2024
|
---|---|
Authors: | Wijekoon, Nisansala ; Sharma, Umesh ; Samkin, Grant |
Published in: |
Journal of accounting in emerging economies : JAEE. - Bingley : Emerald, ISSN 2042-1176, ZDB-ID 2589598-9. - Vol. 14.2024, 2, p. 422-449
|
Subject: | Developing countries | Financial reporting | IFRS for SMEs | Small- and medium-sized entities (SMEs) | Stakeholder theory | KMU | SME | IFRS | Sri Lanka | Stakeholder | Nachhaltigkeit | Sustainability |
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