Litjens, Robin; Bissessur, Sanjay; Langendijk, Henk; … - In: Accounting in Europe 9 (2012) 2, pp. 227-250
This paper examines how preparers perceive the association between costs and benefits of International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs). Extant research on costs and benefits associated with IFRS for SMEs is inconclusive. Our results suggest that...