Purpose – The purpose of this paper is to discuss the regulation, awareness, compliance and performance of small and … medium-size enterprises (SMEs) in Cameroon's Central and Littoral regions, focusing on the manufacturing and retail sectors … registered for tax and those in the manufacturing sector see tax regulation as a burden. Those having opinions that regulation is …

subject to the European Union (EU) Regulation. This Regulation mandated application of IFRS for the group accounts of listed … complicating the search for appropriate form of financial reporting for entities not covered by the EU Regulation. In particular …

to vet the plausibility of the rationales given for a new regulation The article also takes a critical look at the CESL … exposes some of the shortcomings of the CESL and the dangers to substantive private law of crafting a regulation based on … regulation covering disparate areas of sale of goods, supplying (licensing) of digital content, trade‐related services, and …