Zuelch, Henning; Burghardt, Stephan - In: Journal of Applied Accounting Research 11 (2010) 1, pp. 43-57
Purpose – The purpose of this paper is to examine whether the choice of the financial reporting system can influence the credit rating of an enterprise. It aims to argue that small‐ and medium‐sized entities (SMEs) reporting according to International Financial Reporting Standards (IFRS)...