What influences the implementation of IFRS for SMEs? The Brazilian case
What influences the implementation of IFRS for SMEs? The Brazilian case
About this item
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Author / Creator
Publisher
Clayton: Blackwell Publishing Ltd
Journal title
Language
English
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Publication information
Publisher
Clayton: Blackwell Publishing Ltd
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Scope and Contents
Contents
We investigate factors influencing the implementation of IFRS for SMEs in Brazil. Accountants and accounting firms from all over the country received a questionnaire about the perceptions of IFRS for SMEs. A logit regression on the factors associated with non‐implementation using 426 valid observations suggests that inconsistencies and incomprehens...
Alternative Titles
Full title
What influences the implementation of IFRS for SMEs? The Brazilian case
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Record Identifier
TN_cdi_proquest_journals_2671933655
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/TN_cdi_proquest_journals_2671933655
Other Identifiers
ISSN
0810-5391
E-ISSN
1467-629X
DOI
10.1111/acfi.12917
