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North (1990) defines institutions as "the rules of the game in a society or, more formally, are the humanly devised constraints that shape human interaction." Although there are various definitions of institutions and institutional quality, North’s pioneering analysis helps to explain how the...
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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 …
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