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Adopting International Financial Reporting Standards for Small and Medium‐sized Enterprises
16 references·6 citing·48 second hop
Adopting International Financial Reporting Standards for Small and Medium‐sized Enterprises (2015)Adopting International Financial Reportin…The impact of International Accounting Standards Board (IASB)/International Financial Reporting Standard 16 (IFRS 16) (2016)The impact of International A…IFRS FOR SMEs: THE IASB'S DUE PROCESS (2013)IFRS FOR SMEs: THE IASB'S DUE…Effect of the global financial crisis on accounting convergence (2011)Effect of the global financia…Financial reporting transformation: the experience of Turkey (2008)Financial reporting transform…The relevance of International Financial Reporting Standards to a developing country: Evidence from Kazakhstan (2007)The relevance of Internationa…Effects of the New Basel Capital Accord on Bank Capital Requirements for SMEs (2005)Effects of the New Basel Capi…Small- and medium-sized Enterprises (2003)Small- and medium-sized Enter…Impetus to the success of harmonization: the case of South Pacific Island nations (2003)Impetus to the success of har…Capital structure and financing of SMEs: Australian evidence (2003)Capital structure and financi…The adoption of international accounting standards by small and closely held companies: evidence from Bahrain (2002)The adoption of international…The Relevance and Observance of the IASC Standards in Developing Countries and the Particular Case of Zimbabwe (2000)The Relevance and Observance …Towards a General Model of the Reasons for International Differences in Financial Reporting (1998)Towards a General Model of th…A “citation classics” analysis of articles in contemporary small enterprise research (1997)A “citation classics” analysi…Toward a Theory of Small Firm Performance: A Conceptual Model (1988)Toward a Theory of Small Firm…Entrepreneurship: An Integrating Typology and Evaluation of the Empirical Research in the Field (1987)Entrepreneurship: An Integrat…Research Thrusts in Small Firm Strategic Planning (1984)Research Thrusts in Small Fir…What influences the implementation of IFRS for SMEs? The Brazilian case (2022)What influences the implement…International financial reporting standards for small and medium-sized entities: a new institutional sociology perspective (2021)International financial repor…Adopting the international financial reporting standard for small and medium-sized entities in Saudi Arabia (2020)Adopting the international fi…A machine learning analysis of citation impact among selected Pacific Basin journals (2019)A machine learning analysis o…What Drives Developing and Transitional Countries to Adopt the IFRS for SMEs? An Institutional Perspective (2018)What Drives Developing and Tr…Accounting Research in Abacus, A&F, AAR, and AJM from 2008–2015: A Review and Research Agenda (2017)Accounting Research in Abacus…Planning and financial performance of small, mature firms (1986)Planning and financial performance among small firms in a growth industry (1988)Strategic Planning Research: Toward a Theory-Driven Agenda (2013)Sales & marketing management (2014)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Culture's Consequences: International Differences in Work-Related Values. (1983)Legal Determinants of External Finance (1997)The determinants of Internet financial reporting (2002)An Empirical Analysis of Triple Bottom‐Line Reporting and its Determinants: Evidence from the United States and Japan (2007)Is Corporate Responsibility Converging? 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(1961)The Correlates of Entrepreneurship in Three Types of Firms (1983)Perceptions of the Sex-Role Stereotypic Characteristics of Entrepreneurs: Women's Evaluations (1991)Theoretical Foundations for Family-Owned Business: A Conceptual and Research-Based Paradigm (1994)Effects of managers' entrepreneurial behavior on subordinates (1997)The Theory of Economic Development (2003)International Accounting and Multinational Enterprises (1981)Connecting worlds: The translation of international auditing standards into post-Soviet audit practice (2007)The harmonization of government financial information systems: the role of the IPSASs (2007)UAE corporations‐specific characteristics and level of risk disclosure (2009)Generalized expectancies for internal versus external control of reinforcement. (1966)The social psychology of organizing (1969)A Resource-Based Approach to Strategy Analysis in Small-Medium Sized Enterprises (1999)Sources of volume flexibility and their impact on performance (2001)Community Social Responsibility and Its Consequences for Family Business Performance (2008)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Relationship Lending and Lines of Credit in Small Firm Finance (1995)The economics of small business finance: The roles of private equity and debt markets in the financial growth cycle (1998)BANK CAPITAL REQUIREMENTS, BUSINESS CYCLE FLUCTUATIONS AND THE BASEL ACCORDS: A SYNTHESIS (2009)A genetic algorithm approach for SMEs bankruptcy prediction: Empirical evidence from Italy (2014)The financing of innovative SMEs: A multicriteria credit rating model (2015)Small and Medium Enterprises in Korea: Achievements, Constraints and Policy Issues (2002)The Impact of the National Minimum Wage in Small Firms (2003)Contributions of small and medium enterprises to employment in the European Union countries (2019)The impact of capital structure on the performance of microfinance institutions (2007)Determinants of capital structure in Irish SMEs (2009)The impact of firm and industry characteristics on small firms’ capital structure (2010)
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References

  • 1998Towards a General Model of the Reasons for International Differences in Financial Reporting644 cited
  • 2003Capital structure and financing of SMEs: Australian evidence598 cited
  • 1984Research Thrusts in Small Firm Strategic Planning418 cited
  • 2000The Relevance and Observance of the IASC Standards in Developing Countries and the Particular Case of Zimbabwe231 cited
  • 1987Entrepreneurship: An Integrating Typology and Evaluation of the Empirical Research in the Field230 cited
  • 2005Effects of the New Basel Capital Accord on Bank Capital Requirements for SMEs196 cited
  • 1988Toward a Theory of Small Firm Performance: A Conceptual Model194 cited
  • 2007The relevance of International Financial Reporting Standards to a developing country: Evidence from Kazakhstan189 cited
  • 2003Small- and medium-sized Enterprises151 cited
  • 1997A “citation classics” analysis of articles in contemporary small enterprise research119 cited
  • 2002The adoption of international accounting standards by small and closely held companies: evidence from Bahrain117 cited
  • 2008Financial reporting transformation: the experience of Turkey97 cited
  • 2003Impetus to the success of harmonization: the case of South Pacific Island nations83 cited
  • 2011Effect of the global financial crisis on accounting convergence

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57 cited
  • 2016The impact of International Accounting Standards Board (IASB)/International Financial Reporting Standard 16 (IFRS 16)56 cited
  • 2013IFRS FOR SMEs: THE IASB'S DUE PROCESS52 cited
  • Cited by

    • 2017Accounting Research in Abacus, A&F, AAR, and AJM from 2008–2015: A Review and Research Agenda46 cited
    • 2020Adopting the international financial reporting standard for small and medium-sized entities in Saudi Arabia39 cited
    • 2018What Drives Developing and Transitional Countries to Adopt the IFRS for SMEs? An Institutional Perspective31 cited
    • 2022What influences the implementation of IFRS for SMEs? The Brazilian case29 cited
    • 2021International financial reporting standards for small and medium-sized entities: a new institutional sociology perspective23 cited
    • 2019A machine learning analysis of citation impact among selected Pacific Basin journals12 cited