Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

The International Financial Reporting Standard for Small and Medium‐sized Entities (IFRS for SMES)

8 references·16 citing·44 second hop

FromToDepth

this work references cited by second hop

References

1983The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields38,372 cited
2004The iron cage revisited institutional isomorphism and collective rationality in organizational fields25,805 cited
1993Interorganizational Imitation: The Impact of Interlocks on Corporate Acquisition Activity1,119 cited
2002Global Competition, Institutions, and the Diffusion of Organizational Practices: The International Spread of ISO 9000 Quality Certificates1,097 cited
2004The making and remaking of organization context649 cited
1995Accounting, ambiguity, and the new institutionalism532 cited
2010International Accounting Standards Board411 cited
2008The global institutionalization of financial reporting: The case of the United Arab Emirates174 cited

Cited by

2012Perceptions and knowledge of accounting professionals on IFRS for SMEs: Evidence from Turkey77 cited
2017Accounting information quality and trust as determinants of credit granting to SMEs: the role of external audit69 cited
2011Implementing fair value accounting in the agricultural sector60 cited
2016Compliance with international financial reporting standards: the case of listed firms in Ghana60 cited
2017IFRS Adoption in Emerging Markets: The Case of Jordan54 cited
2019

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

Audit committee effectiveness, isomorphic forces, managerial attitude and adoption of international financial reporting standards

48 cited

2020Adopting the international financial reporting standard for small and medium-sized entities in Saudi Arabia39 cited

2019Internet financial reporting adoption32 cited

2018What Drives Developing and Transitional Countries to Adopt the IFRS for SMEs? An Institutional Perspective31 cited

2014The role of accounting in high-technology investments30 cited

2023The adoption of IFRS for SMEs in the northern sector of Ghana: A case of structural equation modeling29 cited

2012International Financial Reporting standard for Small and Medium-sized entities29 cited

2021International financial reporting standards for small and medium-sized entities: a new institutional sociology perspective23 cited

2017Effect of perceived default risk and accounting information quality on the decision to grant credit to SMEs18 cited

2020International Financial Reporting Standards for small and medium-sized entities: A survey showing insights of South African accounting practitioners17 cited

2022Chaos and complexity: entrepreneurial planning during pandemic15 cited