The moderating role of environmental factors between institutional isomorphic pressures and the adoption of IFRS for SMEs: application of SEM-Reference-Cited by-同舟云学术

The moderating role of environmental factors between institutional isomorphic pressures and the adoption of IFRS for SMEs: application of SEM

Published:2024-03-18 Issue:1 Volume:11 Page:
ISSN:2331-1975
Container-title:Cogent Business & Management
language:en
Short-container-title:Cogent Business & Management

Author:

Muda Paul¹,Tornyeva Kingsley²,MacCarthy John¹

Affiliation:

1. Accounting Department, University of Professional Studies, Accra, Ghana

2. Accounting Department, Accra Institute of Technology, Accra, Ghana

Publisher

Informa UK Limited

Link

https://www.tandfonline.com/doi/pdf/10.1080/23311975.2024.2330012

Reference76 articles.

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

3. Factors Associated with the Adoption and Use of Management Accounting Techniques in Developing Countries: The Case of Romania

4. A story about IAS/IFRS implementation in Romania

5. The institutional framework of financial reporting in Jordan;Al-Omari A. M.;European Journal of Economics, Finance and Administrative Sciences,2010

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