Users' perspective on the usefulness of international financial reporting standards for small and medium-sized enterprises-based financial reports
Year of publication: |
2023
|
---|---|
Authors: | Perera, Dinuja ; Chand, Parmond ; Mala, Rajni |
Published in: |
Meditari accountancy research. - Bingley : Emerald, ISSN 2049-3738, ZDB-ID 2697245-1. - Vol. 31.2023, 5, p. 1133-1164
|
Subject: | Bank lending officers | Decision usefulness | Disclosure | IFRS | SMEs | SME lendin | KMU | SME | Nachhaltigkeit | Sustainability | Kreditgeschäft | Bank lending |
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