Exploring regional variations in the adoption of International Financial Reporting Standard for Small and Medium Sized Entities: A structured review
Lloyd Chingwaro
Abstract:This study seeks to shed light on regional variations in the adoption of the IFRS for SMEs, and provide insights into the factors that influence these regional variations. The study adopted a structured literature review approach to seek answers to the following research objectives: to explore adoption approaches of IFRS for SMEs in the different regions across the globe; to explore factors contributing to regional variations in the levels of IFRS for SMEs adoption across the globe; to identify challenges enco… Show more
Set email alert for when this publication receives citations?
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.