Sappor, Peter; Sarpong, Francis Atta; Seini, Rezikatu … - In: Cogent business & management 10 (2023) 1, pp. 1-32
The current study investigated the adoption of IFRS for SMEs among 800 SMEs in the northern sector of Ghana. The study …, the PLS-SEM was used in analyzing the data. The study revealed that the majority of SMEs were aware of IFRS for SMEs in … financial reporting to a high extent. The study further found that most SMEs did not fully comply to the IFRS for SMEs in …