employment. As a move towards SME harmonization, in 2009 the International Accounting Standards Board (IASB) issued the … International Financial Reporting Standards (IFRS) for SMEs. Due to the lack of studies on adoption of IFRS for SMEs, we analyze the … relationship between macroeconomic factors and countries' decision to adopt IFRS for SMEs. Based on a sample of 84 adopters and non …

In its proposed IFRS for Small and Medium-sized Entities (February 2007), the International Accounting Standards Board … possible. The IASB's objective is an independent IFRS for SMEs. Therefore the draft standard's dependence, among other things …, on the full IFRS system affects the quality of the differential financial reporting model. The aim of this paper is to …

The purpose of the study was to assess the effect of institutional isomorphic pressures on the adoption of IFRS for … IFRS for SMEs positively in Ghana. However, normative isomorphic pressure has no significant effect on the adoption of IFRS … relationship between normative isomorphic pressure and the adoption of IFRS for SMEs. The study recommends that the government …