SZodixStudyAcademic Library
ShelvesOpen access
Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated
Preparedness for and perception of IFRS for SMEs: evidence from Turkey
16 references·1 citing·48 second hop
Preparedness for and perception of IFRS for SMEs: evidence from Turkey (2014)Preparedness for and perception of IFRS f…The voluntary adoption of International Financial Reporting Standards and loan contracting around the world (2011)The voluntary adoption of Int…The impact of mandatory IFRS adoption on foreign mutual fund ownership: The role of comparability (2011)The impact of mandatory IFRS …IFRS Practices and the Persistence of Accounting System Classification (2011)IFRS Practices and the Persis…Accounting practices of SMEs in Zimbabwe: An investigative study of record keeping for performance measurement (A case study of Bindura) (2011)Accounting practices of SMEs …Financing patterns around the world: Are small firms different?☆ (2008)Financing patterns around the…Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption (2008)Do accounting standards matte…An investigation of compliance with international accounting standards by listed companies in the Gulf Co-Operation Council member states (2008)An investigation of complianc…The relevance of International Financial Reporting Standards to a developing country: Evidence from Kazakhstan (2007)The relevance of Internationa…Some obstacles to global financial reporting comparability and convergence at a high level of quality (2007)Some obstacles to global fina…International financial reporting standards and experts’ perceptions of disclosure quality (2006)International financial repor…Implementing IFRS from the perspective of EU publicly traded companies (2006)Implementing IFRS from the pe…An analysis of the factors affecting the adoption of international accounting standards by developing countries (2006)An analysis of the factors af…Convergence with IFRS in an expanding Europe: progress and obstacles identified by large accounting firms’ survey (2004)Convergence with IFRS in an e…An empirical investigation of multinational firms' compliance with International Accounting Standards (1999)An empirical investigation of…Acceptance and Observance of International Accounting Standards: An Empirical Study of Companies Claiming to Comply with IASs (1999)Acceptance and Observance of …Why Firms Comply Voluntarily with IAS: an Empirical Analysis with Swiss Data (1998)Why Firms Comply Voluntarily …A theoretical model of stakeholder perceptions of a new financial reporting system (2016)A theoretical model of stakeh…Relevance Lost: The Rise and Fall of Management Accounting (1987)The impact of IFRS adoption on the value relevance of book value and earnings (2011)How Much Does IFRS Cost? IFRS Adoption and Audit Fees (2012)The effect of IAS/IFRS adoption on earnings management (smoothing): A closer look at competing explanations (2016)Business Research Methods (2022)BUSINESS RESEARCH METHODS (PHƯƠNG PHÁP NGHIÊN CỨU TRONG KINH DOANH) (2023)Towards a General Model of the Reasons for International Differences in Financial Reporting (1998)National Adoption of International Accounting Standards: An Institutional Perspective (2010)When global accounting standards meet the local context—Insights from an emerging economy (2013)Does National Culture Influence Corporate Carbon Disclosure Propensity? (2015)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)Law and Finance (1998)The Role of International Financial Reporting Standards in Accounting Quality: Evidence from the European Union (2010)Does Mandatory IFRS Adoption Improve the Information Environment?* (2012)Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research (2012)Corporate Disclosure Policy and Analyst Behavior. (1996)The Economic Consequences of Increased Disclosure (2000)The effect of international institutional factors on properties of accounting earnings (2000)Mandatory IFRS Reporting Around the World: Early Evidence on the Economic Consequences (2007)Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part I): Conceptual Underpinnings and Economic Analysis (2010)International Financial Reporting Standards and the quality of financial statement information (2010)How the U.S. Accounting Profession Got Where It Is Today: Part II (2003)The survival of international differences under IFRS: towards a research agenda (2006)Have IFRS Affected Earnings Management in the European Union? (2010)International differences in IFRS policy choice: A research note (2010)Accounting Standards Harmonization and Financial Statement Comparability: Evidence from Transnational Information Transfer (2014)Limited-dependent and qualitative variables in econometrics (1983)Corporate financing and investment decisions when firms have information that investors do not have (1984)A more complete conceptual framework for SME finance (2006)Small and medium-size enterprises: Access to finance as a growth constraint (2006)Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging Markets (2011)Assessing international accounting harmonization using Hegelian dialectic, isomorphism and Foucault (2006)The Impact of Mandatory IFRS Adoption on Equity Valuation of Accounting Numbers for Security Investors in the EU (2010)International Accounting Standards Board (IASB) (2011)Corporate Reporting Practices in Poland and Romania – An Ex-ante Study to the New Non-financial Reporting European Directive (2017)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Towards a Positive Theory of the Determination of Accounting Standards. (1978)International Accounting Standards and Accounting Quality (2008)International Financial Reporting Standards: what are the benefits? (2011)The Influence of the Shariah Supervision Board on Corporate Social Responsibility Disclosure by Islamic Banks of Gulf Co-Operation Council Countries (2013)Risk Committee, Firm Life Cycle, and Market Risk Disclosures (2015)Earnings management and investor protection: an international comparison (2003)The information content of annual earnings announcements and mandatory adoption of IFRS (2011)Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption? (2015)Voluntary adoption of non-local GAAP in the European Union: A study of determinants and consequences (2005)Accounting for financial instruments: An analysis of the determinants of disclosure in the Portuguese stock exchange (2007)The Impact of Mandatory IFRS Adoption on Audit Fees: Theory and Evidence (2012)
this work references cited by second hop

References

  • 2008Financing patterns around the world: Are small firms different?☆1,371 cited
  • 2008Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption731 cited
  • 2011The impact of mandatory IFRS adoption on foreign mutual fund ownership: The role of comparability721 cited
  • 2006International financial reporting standards and experts’ perceptions of disclosure quality435 cited
  • 2006Implementing IFRS from the perspective of EU publicly traded companies363 cited
  • 2006An analysis of the factors affecting the adoption of international accounting standards by developing countries356 cited
  • 2007Some obstacles to global financial reporting comparability and convergence at a high level of quality350 cited
  • 1998Why Firms Comply Voluntarily with IAS: an Empirical Analysis with Swiss Data338 cited
  • 2008An investigation of compliance with international accounting standards by listed companies in the Gulf Co-Operation Council member states302 cited
  • 2004Convergence with IFRS in an expanding Europe: progress and obstacles identified by large accounting firms’ survey278 cited
  • 1999An empirical investigation of multinational firms' compliance with International Accounting Standards222 cited
  • 1999Acceptance and Observance of International Accounting Standards: An Empirical Study of Companies Claiming to Comply with IASs206 cited
  • 2011IFRS Practices and the Persistence of Accounting System Classification

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

199 cited
  • 2007The relevance of International Financial Reporting Standards to a developing country: Evidence from Kazakhstan189 cited
  • 2011The voluntary adoption of International Financial Reporting Standards and loan contracting around the world175 cited
  • 2011Accounting practices of SMEs in Zimbabwe: An investigative study of record keeping for performance measurement (A case study of Bindura)148 cited
  • Cited by

    • 2016A theoretical model of stakeholder perceptions of a new financial reporting system28 cited