Damak-Ayadi, Salma; Sassi, Nesrine; Bahri, Moujib - In: Journal of Financial Reporting and Accounting 18 (2020) 1, pp. 147-168
Purpose: The purpose of this study is to identify the influence of environmental and institutional factors on the adoption of the International Financial Reporting Standard for small and medium-sized entities (IFRS for SMEs). This study used the neo-institutional theory and the economic theory...