Wijekoon, Nisansala; Samkin, Grant; Sharma, Umesh - In: Meditari Accountancy Research 30 (2021) 5, pp. 1265-1290
Purpose: This paper aims to extend the literature by examining the need for International Financial Reporting Standards (IFRS) for Sri Lankan small and medium entities (SMEs) and investigating the institutional pressures that drove the adoption of the IFRS for SMEs in a developing country, Sri...
