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IFRS FOR SMEs: THE IASB'S DUE PROCESS

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1993Lobbying behaviour and the development of international accounting standards84 cited

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2015Adopting International Financial Reporting Standards for Small and Medium‐sized Enterprises46 cited
2016The legitimacy of IFRS40 cited
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2018Motivations behind users’ participation in the standard-setting process: Focus on financial analysts30 cited
2022What influences the implementation of IFRS for SMEs? The Brazilian case29 cited
2019Opening up the politics of standard setting through discourse theory: the case of IFRS for SMEs27 cited
2015The Political Economy of Convergence: The Case of IFRS for SMEs25 cited
2018IASB 's independence in the due process: an examination of interest groups’ influence on the development of IFRS 920 cited
2016Earnings Reported under IFRS Improve the Prediction of Future Cash Flows? Evidence from European Banks19 cited