IFRS for SMEs: A Structured Literature Review

Benhayoun, Issam; Abdellatif, M. Marghich

doi:10.5296/ijafr.v7i2.12390

Cited by 5 publications

(3 citation statements)

References 3 publications

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“…The justification of this research is to address a gap in the literature as there is a lack of research relating to IFRS for SMEs standard worldwide. Benhayoun and Abdellatif (2017) highlight that the number of articles relating to the IFRS for SMEs is still in low compared to the full IFRS. Furthermore, Phang and Mahza (2013) also claim that there is limited discussion on the progress of the IFRS for SMEs within the research literature and suggest that more research focused on the standard is required.…”

Section: Research Problem Statementmentioning

confidence: 96%

THE FACTORS THAT HAVE INFLUENCED THE ADOPTION OF MALAYSIAN PRIVATE ENTITIES REPORTING STANDARDS (MPERS) FOR SMEs IN MALAYSIA

Kapizionis,

Day

2023

EJEFR

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This study aims to explore the factors that have influenced the adoption of Malaysian Private Entities Reporting Standards (MPERS) in Malaysia since 2016, to explore the costs and benefits to Malaysian SMEs of adopting the MPERS, and also to explore challenges and expectations exploring the perception of 15 accounting professionals representing SMEs in Malaysia. Findings indicate that education and professional training are influential factors in the way participants perceive the MPERS but tensions between education and training did come to the fore in the interviews. Legal and tax factors are also influential. However, participants did not discuss the role of tax or legal factors relating to the implementation of the standard in any depth. Further, findings also indicate that cultural factors play a significant role equal to external economic factors, which heavily influenced the Malaysian standard setter to adopt MPERS. Participants suggested that the initial (short-term) costs for the adoption of the standard outweigh the benefits, but that over the long term, the benefits outweighed the costs of the adoption of the MPERS. The findings also suggest that adoption increased the reliability of financial information to users while adoption of the MPERS provides confidence to foreign investors by providing a comparable accounting framework with other countries, which was seen by participants as one of the most prominent macro effects. This thesis is the first to explore factors that drove the Malaysian authorities to adopt the MPERS and contribute to the existing body of accounting literature. We argue that this study’s findings might be used as a solid basis for other similar contexts in Southeast Asia with similar cultural characteristics to Malaysia. JEL: M10, M14, M20, M40, M41 Article visualizations:<img src="/-counters-/soc/0011/a.php" alt="Hit counter" />

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Section: Research Problem Statementmentioning

confidence: 96%

THE FACTORS THAT HAVE INFLUENCED THE ADOPTION OF MALAYSIAN PRIVATE ENTITIES REPORTING STANDARDS (MPERS) FOR SMEs IN MALAYSIA

Kapizionis,

Day

2023

EJEFR

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“…From the available literature, bibliometric studies have been carried out on the issue of the acceptability and adoption of IFRS worldwide. A number of these studies (Issam et al , 2017; Benhayoun and Abdellatif, 2017; Hwang et al , 2018) have used a narrow focus approach and a lower range of years in some cases as none covered 2020. Further, some of them have analyzed articles that were not obtained from high impact factor journals.…”

Section: Literature Reviewmentioning

confidence: 99%

“…The method was applied to articles indexed in the Scopus database to analyze patterns, trends and research productivity of the selected papers. Studies are available that conducted the bibliometric analysis of IFRS literature; however, most of these studies have either covered relatively fewer aspects of the literature or their data span is relatively short (Issam et al , 2017; Benhayoun and Abdellatif, 2017; Hwang et al , 2018). In addition, some of these prior studies have analyzed articles that were not obtained from high impact factor journals.…”

Section: Introductionmentioning

confidence: 99%

Research productivity of International Financial Reporting Standards (IFRS) from 2003 to 2020

Tijjani¹,

Rehman²,

Peter³

et al. 2021

GKMC

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Purpose This study aims to examine the quantitative research productivity of International Financial Reporting Standards (IFRS) globally by using the bibliometric approach. The method was applied to articles indexed in the Scopus database to analyze the publication patterns, trends and research productivity of the selected papers. Design/methodology/approach Bibliometric analysis is applied to analyze research productivity of IFRS from 2003 to 2020. The method was applied to articles indexed in the Scopus database to analyze the publication patterns and research productivity of the selected papers. Findings This study finds that a good number of articles have been published on IFRS, the top five countries are the USA, UK, Australia, Germany and Canada. This clearly shows that developed markets have the highest number of publications on IFRS. This could be as a result of the early adoption of IFRS by those economies and owing to the interest of researchers in those markets. Most of the studies are quantitative in nature; this study indicates that publication on accounting standards is popular as the number of citations is significant; most of the articles have two or more authors and were published in top-ranking journals. Practical implications This study provides up-to-date literature on the global research productivity of IFRS; as a result, it supports the development of policies by the users of this accounting standards. The findings of this study also serve as a reference point for firms and regulators around the world. Given the thoroughness of the methodology of this study, the results make it easier to effectively identify the direction of research on the implementation of IFRS in organizations. Originality/value This study provides a more comprehensive bibliometric analysis on the growth of IFRS literature (2003–2020) in the Scopus database; most of the prior studies have covered relatively few areas of focus as well as a fewer number of high impact factor journals. The relevance of this finding is in uncovering different areas of IFRS research productivity globally.

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Individual Determinants of IFRS for SMEs Adoption Intention in Morocco—A SEM Analysis

Benhayoun,

Zejjari

2024

Studies in Systems, Decision and Control

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IFRS for SMEs: A Structured Literature Review

Cited by 5 publications

References 3 publications

THE FACTORS THAT HAVE INFLUENCED THE ADOPTION OF MALAYSIAN PRIVATE ENTITIES REPORTING STANDARDS (MPERS) FOR SMEs IN MALAYSIA

THE FACTORS THAT HAVE INFLUENCED THE ADOPTION OF MALAYSIAN PRIVATE ENTITIES REPORTING STANDARDS (MPERS) FOR SMEs IN MALAYSIA

Research productivity of International Financial Reporting Standards (IFRS) from 2003 to 2020

Individual Determinants of IFRS for SMEs Adoption Intention in Morocco—A SEM Analysis

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